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Finance Act 2009
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Finance Act 2009, Paragraph 13 is up to date with all changes known to be in force on or before 07 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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13(1)This paragraph applies for the purpose of determining, for the purposes of this Schedule, how a repayment to a person (“P”) in respect of income tax for a tax year is to be attributed to payments made in respect of that tax.U.K.
(2)Such a repayment is to be attributed to payments in the following order—
(a)first, to so much of any payment made by P under section 59B of TMA 1970 as is a payment in respect of income tax for that year,
(b)second, in two equal parts to each of the payments (if any) made by P under section 59A of that Act on account of income tax for that year, and
(c)third, to income tax deducted at source for that year.
(3)In so far as it is attributable to a payment made in instalments, a repayment is to be attributed to a later instalment before being attributed to an earlier one.
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