Finance Act 2012 (c. 14)

SCHEDULES

SCHEDULE 36 U.K. Agreement between UK and Switzerland

Modifications etc. (not altering text)

C1 Sch. 36 applied (with modifications) (19.4.2013) by The Small Charitable Donations Regulations 2013 (S.I. 2013/938), regs. 1, 6

PART 2 U.K. The past

Repayments U.K.

10 U.K. Nothing in this Part entitles any person to a repayment or refund of tax, save for any repayment or refund to which P may be entitled by virtue of paragraph 6(4) or 8(2) if the credit allowable under that paragraph exceeds the total amount of tax against which the credit is allowable.