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Changes over time for: Section 312


Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 22/07/2020.
Changes to legislation:
Income Tax (Earnings and Pensions) Act 2003, Section 312 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.

Changes to Legislation
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312Recovery of taxU.K.
This section has no associated Explanatory Notes
(1)This section applies if—
(a)a person’s liability to tax for a tax year has been determined on the assumption that section 311(1) applies, and
(b)subsequently—
(i)the condition in section 311(4)(a) is not met because of the person’s failure to begin the course within the period of one year after ceasing to be employed, or
(ii)the condition in section 311(4)(b) is not met because of the person’s continued employment or re-employment.
(2)An assessment of an amount or further amount of tax due as a result of the condition not being met may be made under section 29(1) of TMA 1970.
(3)Such an assessment must be made before the end of the period of 6 years immediately following the end of the tax year in which subsection (1) first applies.
(4)If subsection (1)(b)(i) or (ii) applies, the person’s employer or former employer must give [an officer of Revenue and Customs] a notice containing particulars of the person’s failure to begin the course or continued employment or re-employment within 60 days of coming to know of it.
(5)If [an officer of Revenue and Customs] [has] reason to believe that a person has failed to give such a notice, [the officer] may by notice require the person to provide such information as [the officer] may reasonably require for the purposes of this section about—
(a)the failure to begin the course,
(b)the continued employment, or
(c)the re-employment.
(6)A notice under subsection (5) may specify a time (not less than 60 days) within which the required information must be provided.
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