SCHEDULE 1TRANSITIONAL PROVISIONS AND SAVINGS
PART 2SPECIFIC PROVISIONS
Attribution of repayments: tax years before the tax year ending 5th April 1997
26.
(1)
Despite the revocations made by these Regulations, regulations 106 to 108 of the 1993 Regulations (attribution of repayments) continue to apply in relation to a repayment to which section 824(5) of ICTA109 applies for a tax year ending on or before 5th April 1996, but with the modification mentioned in sub-paragraph (2).
(2)
The modification is that the reference to the collector in regulation 107(3) is to be read as including a reference to the Inland Revenue.