The Income Tax (Pay As You Earn) Regulations 2003

[F1Recovery of overpayment of apprenticeship levy by HMRCU.K.

147M.—(1) Where an amount of apprenticeship levy has been repaid to any person which ought not to have been repaid to that person, that amount may be assessed and recovered as if it were unpaid apprenticeship levy.

(2) An assessment under this regulation shall not be out of time under section 108 of the Finance Act 2016 (time limits for assessment) if it is made before the end of the year of assessment following that in which the amount assessed was repaid.

(3) In this regulation any reference to an amount repaid includes a reference to an amount allowed by way of a set-off.]

Textual Amendments