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(1)If an amount of a devolved 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 devolved tax.
(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.
Commencement Information
I1S. 55 in force at 1.4.2018 by S.I. 2018/33, art. 3