Part 2 U.K. Basic provisions

Chapter 2 U.K. Rates at which income tax is charged

Income charged at particular rates U.K.

17 Repayment: tax paid at basic rate instead of [F1 starting rate for savings] U.K.

(1) This section applies if income tax at the basic rate has been paid on income on which income tax is chargeable at the [F2 starting rate for savings] .

(2) If a claim is made, any necessary repayment of tax must be made.

Textual Amendments

F1 Words in s. 17 heading substituted (21.7.2008 with effect in accordance with Sch. 1 para. 65 of the amending Act) by Finance Act 2008 (c. 9), Sch. 1 para. 8(3)

F2 Words in s. 17(1) substituted (21.7.2008 with effect in accordance with Sch. 1 para. 65 of the amending Act) by Finance Act 2008 (c. 9), Sch. 1 para. 8(2)