Income Tax Act 2007 (c. 3)

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 [F1 greater] rate instead of [F2 starting rate for savings] [F3 or savings nil rate] U.K.

(1) This section applies if income tax [F4 at a rate greater than the starting rate for savings] has been paid on income on which income tax is chargeable at the [F5 starting rate for savings].

[F6 (1A) This section also applies if income tax at a rate greater than the savings nil rate has been paid on income on which income tax is chargeable at the savings nil rate.]

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

Textual Amendments

F1 Word in s. 17 heading substituted (with effect for the tax year 2016-17 and subsequent years) by Finance Act 2016 (c. 24), s. 4(7)(b)(i)(17)

F2 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)

F3 Words in s. 17 heading inserted (with effect for the tax year 2016-17 and subsequent years) by Finance Act 2016 (c. 24), s. 4(7)(b)(ii)(17)

F4 S. 17(1) words substituted (30.11.2016 with effect in relation to tax year 2017-18 and subsequent tax years) by Finance Act 2016 (c. 24), s. 6(14)(24); S.I. 2016/1161, regs. 2, 3

F5 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)

F6 S. 17(1A) inserted (with effect for the tax year 2016-17 and subsequent years) by Finance Act 2016 (c. 24), s. 4(7)(a)(17)