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Income Tax (Trading and Other Income) Act 2005

Section 75: Retraining courses: recovery of tax

307.This section allows the recovery of tax when a deduction under section 74 subsequently proves to have been wrongly allowed. It is based on section 588 of ICTA and Schedule 6 to ITEPA.

308.Subsection (2), like section 74(2) cross-refers to the relevant provisions in ITEPA to refer to the conditions that have not been met.

309.Subsections (4) and (5) refer to the Inland Revenue rather than, as in the source legislation, to the inspector. See Change 149 in Annex 1.

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