Related HMRC Manuals

29  [Repealed by WRA 2012, s. 147 and Sch. 14, Pt. 1.]

Commencement Date

S. 29 in 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)).


Pt. 1 (but not Sch. 1 or Sch. 3) repealed by WRA 2012, s. 147 and Sch. 14, Pt. 1, with effect from 1 February 2019, subject to savings in SI 2019/167, art. 3 (SI 2019/167, art. 2).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. 29 read as follows:

“Recovery of overpayments

29(1)  Where an amount is liable to be repaid or paid by a person or persons under section 28, the Board must give him, or each of them, a notice specifying the amount.

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