s 111 Refund of over-payments
(1) Subject to this section, where it is proved to the satisfaction of the Director General that any person has paid tax for any year of assessment (by deduction or otherwise) in excess of the amount payable under this Act, that person shall be entitled to have the excess refunded by the Government and, where that person is dissatisfied with the amount to be refunded to him, he may within thirty days of being notified of that amount appeal to the Special Commissioners as if the notification were a notice of assessment, the provisions of this Act relating to appeals applying accordingly within any necessary modifications. (1A ) Where a company has furnished a return in accordance with subsection 77(1 A ) to the Director General for a year of assessment and that company has paid tax in excess of the amount payable— (a) that return shall be deemed to be a notification under subsection (1); and (b) that company is deemed to have been notified of the excess amount on the day that return is furnished. (1 B ) Where subsection (1A) applies— (a) the reference to tax shall be taken to be a reference to an amount of tax set-off under section 110; and (b) the reference to amount payable shall be taken to be a reference to the amount of tax payable before taking into account the tax set-off under section 110. (2) No claim for repayment under this section shall be valid unless it is made within six years after the end of the year of assessment to which the claim relates or, where the claim relates to repayment of tax charged by an assessment, within six years after the end of the year of assessment within which that assessment was made. (3) Nothing in this section shall operate— (a) to extend any time limit for appeal, validate any appeal which is otherwise invalid or authorize the revision of any assessment or other matter which has become final and conclusive; or (b) to compel the Government to refund the excess amount of tax paid (by deduction or otherwise) in respect of an assessment unless the assessment has been finally determined. (4) The representative of a disabled or deceased person shall be entitled to a refund under subsection (1) for the benefit of that person or his estate of any excess within the meaning of that subsection, and for the purposes of this subsection a payment of tax by the representative of such a person shall be deemed to have been made by that person. (5) Without prejudice to subsection 108(11), a payment made in discharge or partial discharge of a debt of the kind mentioned in subsection 108(6), (9) or (10) shall be regarded as a payment of tax for the purposes of this section. (6) In this section— “disabled person” means a person who through incapacity, bankruptcy or liquidation or for any other reason is unable to manage his own affairs; “representative” means in the case of a deceased person, his executor, and, in the case of a disabled person, the guardian, committee, assignee in bankruptcy, liquidator or other person who manages or controls his estate, property, assets or affairs.