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PART 3U.K.Repayments by Assessment to Income Tax

Assessment, claims and appealsU.K.

34.—(1) Subject to paragraph (2), Parts 4 (assessment and claims) and 5 (appeals and other proceedings) of the 1970 Act apply with any necessary modifications for the purposes of—

(a)assessing the amount of the repayment a borrower is required to make under this Part;

(b)claims or other matters concerning such assessment; and

(c)appeals against any such assessment,

as if any reference to an assessment or a self-assessment included a reference to an assessment or self-assessment for the purposes of this Part.

(2) HMRC may not determine the amount of a repayment which a borrower may be required to make under this Part under section 28C of the 1970 Act (determination of tax where no return delivered).

Commencement Information

I1Reg. 34 in force at 6.4.2009, see reg. 1(1)