Recovery of overpaid tax: special relief4

1

In the following provisions (inserted by articles 2 and 3), references to reliance “on this paragraph” include reliance before the coming into force of this Order on the existing HMRC concession—

a

paragraph 3A(6) and (7) of Schedule 1AB to the Taxes Management Act 1970, and

b

paragraph 51BA(6) and (7) of Schedule 18 to the Finance Act 1998.

2

“The existing HMRC concession” means the existing HMRC concession (within the meaning of section 160 of the Finance Act 2008) to which effect is given by articles 2 and 3.