SCHEDULES

SCHEDULE 33 U.K.Annual tax on enveloped dwellings: returns, enquiries, assessments and appeals

PART 5 U.K.HMRC assessments

Assessment to recover excessive repayment of tax U.K.

22 (1) If an amount of tax has been, but ought not to have been, repaid to a person that amount may be assessed and recovered as if it were unpaid tax. U.K.

(2) If the repayment was made with interest, the amount assessed and recovered may include the amount of interest that ought not to have been paid.