Related Commentary  Related CasesRelated HMRC Manuals

824(1)  Subject to the following provisions of this section, a repayment made by the Board or an officer of the Board of any of the following, namely–

(a)an amount paid on account of income tax under section 59A of the Management Act;

(b)any income tax paid by or on behalf of an individual for a year of assessment;

(c)a penalty payable under any paragraph of Schedule 56 to the Finance Act 2009 in respect of an amount falling within any of the following items of the Table in paragraph 1 of that Schedule–

(i)item 1, 12, 18 or 19; or

(ii)insofar as the tax falls within item 1, item 17, 23 or 24; and

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