SCHEDULES

SCHEDULE 52 U.K.Recovery of overpaid tax etc

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

Consequential amendments U.K.

7 (1) Paragraph 4 of that Schedule (giving effect to claims and amendments) is amended as follows. U.K.

(2) In sub-paragraph (1)—

(a) for “and (4)” substitute “ to (5) ”, and

(b) omit “and to any other provision in the Taxes Acts which otherwise provides”.

(3) In sub-paragraph (2), for “and (4)” substitute “ to (5) ”.

(4) Insert at the end—

“(5) This paragraph has effect subject to any provision in the Taxes Acts that—

(a) requires or allows effect to be given to a claim by other means, or

(b) provides that an amount is not to be discharged or repaid.”