Related Commentary  Related HMRC Manuals

102(1)  This section applies to–

(a)any amount that is payable by HMRC to any person under or by virtue of an enactment, and

(b)a relevant amount paid by a person to HMRC that is repaid by HMRC to that person or to another person.

102(2)  But this section does not apply to–

(a)an amount constituting a repayment of corporation tax,

(b)[not relevant to income tax, corporation tax or capital gains tax,]

(c)an amount of any description specified in an order made by the Treasury.

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