Part XXVIII Miscellaneous Tax treatment of levies and repayments411 Tax treatment of levies and repayments.F1(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .(2)F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .