Part 2 Basic provisions

Chapter 2 Rates at which income tax is charged

Income charged at particular rates

17 Repayment: tax paid at basic rate instead of starting or savings rate

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

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