231 Overpayment relief: generally prevailing practice exclusion and EU law
Finance Act 2013 (2013 c 29) | Legislation

231  Overpayment relief: generally prevailing practice exclusion and EU law

(1)     In Schedule 1AB to TMA 1970 (recovery of overpaid tax etc), in paragraph 2 (cases in which Commissioners not liable to give effect to claim), after sub-paragraph (9) insert—

“(9A)     Cases G and H do not apply where the amount paid, or liable to be paid, is tax which has been charged contrary to EU law.

(9B)     For the purposes of sub-paragraph (9A), an amount of tax is charged contrary to EU law if, in the circumstances in question, the charge to tax is contrary to—

(a)     the provisions relating to the free movement of goods, persons, services and capital in Titles II and IV of Part 3 of the Treaty on the Functioning of the European Union, or

(b)     the provisions of any subsequent treaty replacing the provisions mentioned in paragraph

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