PART 7SPECIAL CASES
F1CHAPTER 2ASOCIAL SECURITY LUMP SUMS
Annotations:
Amendments (Textual)
Repayment to recipient during tax year133F
The Department may repay tax deducted from a lump sum to a recipient at any time during the tax year in which it was paid, if it appears to the Department that the incorrect rate of income tax was applied to the payment due to an administrative error by the Department.
Pt. 7 Ch. 2A added (6.4.2006) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2006 (S.I. 2006/243), regs. 1, 3