[192B Relief at source: excessive relief given]
Finance Act 2004 (2004 c 12) | Legislation

[192B  Relief at source: excessive relief given]

[(1)     If relief is given to an individual in accordance with section 192 in respect of a contribution and the conditions in subsection (2)[, (3A)] or (4) [are met], an amount of excessive relief given is treated as an amount of tax for which the individual is liable for the tax year in which the payment of the contribution is made.

(2)     The conditions are that—

(a)     the relevant rate [is not the Scottish basic rate] for the tax year in which the payment of the contribution is made,

(b)     the individual is a Scottish taxpayer

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