Part 2Basic provisions
Chapter 2Rates at which income tax is charged
Income charged at particular rates
17Repayment: tax paid at basic rate instead of F1starting rate for savings
(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.