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).

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.