There are currently no known outstanding effects for the Finance Act 2015, Paragraph 52.
52(1)Section 59B (payment of income tax and capital gains tax) is amended as follows.U.K.
(2)In subsection (1)(b), after “59A” insert “ or 59AA ”.
(3)After subsection (2) insert—
“(2A)The reference in subsection (1)(b) to payments on account under section 59AA does not include any amounts already repaid under section 59AA(5).”
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