Finance Act 2001 Sch 8 para 4

Sch 8 para 4 Assessment for overpayments of interest

Where— (a) any amount has been paid to any person by way of interest under paragraph 2 above, but (b) that person was not entitled to that amount under that paragraph, the Commissioners may, to the best of their judgement, assess the amount so paid to which that person was not entitled and notify it to him.

Read this section in the full act → · Open its part →

Read the official text ↗

Contains public sector information licensed under the Open Government Licence v3.0.

What to look at next

Finance Act 2001, full textChapter navigation and full text, so you can read this section in contextLegislation of this jurisdiction UK Legislation by type and yearGrouped by instrument type and year of enactment, so you can find others of the same kindBrowse by type and year Taiwan statutes, one section per pageEach section with its legislative reasoning, common questions and citing judgmentsTaiwan statute sections