Related Commentary  Related HMRC Manuals

28  [Repealed by WRA 2012, s. 147 and Sch. 14, Pt. 1.]

Commencement Date

S. 28 entered into force on 6 April 2003 as regards liability to repay overpayments or to be paid full entitlement where there is an underpayment (SI 2002/1727 (c. 52)).

History

Pt. 1 (but not Sch. 1 or Sch. 3) repealed by WRA 2012, s. 147 and Sch. 14, Pt. 1, with effect from 1 February 2019, subject to savings in SI 2019/167, art. 3 (SI 2019/167, art. 2). Former s. 28 read as follows:

“Overpayments

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