17Repayment: tax paid at basic rate instead of [F1starting rate for savings] U.K.
This section has no associated Explanatory Notes
(1)This section applies if income tax at the basic rate has been paid on income on which income tax is chargeable at the [F2starting rate for savings] .
(2)If a claim is made, any necessary repayment of tax must be made.
Textual Amendments
F1Words 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)
F2Words 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)