SCHEDULES

SCHEDULE 52 U.K. Recovery of overpaid tax etc

Part 1 U.K. Income tax and capital gains tax

Claims for recovery of overpaid tax etc U.K.

1 U.K. In TMA 1970, for sections 33 and 33A substitute—

“33 Recovery of overpaid tax etc

Schedule 1AB contains provision for and in connection with claims for the recovery of overpaid income tax and capital gains tax.”