115 Duty to give notice that adjustment has rendered reduction too large

115  Duty to give notice that adjustment has rendered reduction too large

(1)     This section applies if—

(a)     the amount of any of a person's income is reduced under section 112(1),

(b)     that reduction (“the original reduction”) later becomes excessive as a result of an adjustment of the amount of any tax payable under the law of a territory outside the United Kingdom or an increase under section 112(3), and

(c)     the adjustment or increase is not a Lloyd's adjustment.

(2)     This section also applies if—

(a)     a deduction is allowed under section 113(2) in the case

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