- Latest available (Revised)
- Original (As enacted)
This is the original version (as it was originally enacted).
(1)Section 824 of the Taxes Act 1988 (repayment supplements) is amended as follows.
(2)After subsection (2B) insert—
“(2C)Subsection (1) above shall apply to a repayment made by the Board as a result of a claim for relief under—
(a)paragraph 2 of Schedule 1B to the Management Act (carry back of loss relief),
(b)paragraph 3 of that Schedule (relief for fluctuating profits of farming etc.), or
(c)Schedule 4A to this Act (relief for fluctuating profits of creative artists etc.),
as if it were a repayment falling within that subsection.”.
(3)In subsection (3), after paragraph (aa) insert—
“(ab)if the repayment is a repayment as a result of a claim for relief under any of the provisions mentioned in subsection (2C) above, the relevant time is the 31st January next following the year that is the later year in relation to the claim;”.
(4)This section applies in relation to repayments made after the passing of this Act.
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: