953 How a set-off claim works
Income Tax Act 2007 (2007 c 3) | Legislation

953  How a set-off claim works

(1)     A set-off claim is a claim for the net amount of income tax suffered at the end of the return period to be set off against the net amount of income tax payable at the end of the return period.

(2)     The effect of a claim is that, to the extent of the set-off—

(a)     the income tax comprised in the net amount of income tax suffered is treated

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