Related Commentary  Related CasesRelated HMRC Manuals


In the heading to s. 130, the words “: England and Wales and Northern Ireland” (which appeared after the words “Set-off”) omitted by FA 2016, s. 178(3)(b), with effect from 15 September 2015.

130(1)  This section applies where there is both a credit and a debit in relation to a person.

130(2)  The Commissioners may set the credit against the debit (subject to section 131 and any obligation of the Commissioners to set the credit against another sum).

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