312 Recovery of tax
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

312  Recovery of tax

(1)     This section applies if—

(a)     a person's liability to tax for a tax year has been determined on the assumption that section 311(1) applies, and

(b)     subsequently—

(i)     the condition in section 311(4)(a) is not met because of the person's failure to begin the course within the period of one year after ceasing to be employed, or

(ii)     the

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