232 Overpayment relief: time limit for claims
Finance Act 2013 (2013 c 29) | Legislation

232  Overpayment relief: time limit for claims

(1)     In Schedule 1AB to TMA 1970 (recovery of overpaid tax etc), in paragraph 3 (making a claim), in sub-paragraph (3) after “the relevant tax year is” insert

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(a)     where the amount liable to be paid is excessive by reason of a mistake in a return or returns under section 8, 8A or 12AA, the tax year

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