Part 2Basic provisions

Chapter 2Rates at which income tax is charged

Income charged at particular rates

17Repayment: tax paid at F1greater rate instead of F2starting rate for savingsF3or savings nil rate

(1)

This section applies if income tax F4at a rate greater than the starting rate for savings has been paid on income on which income tax is chargeable at the F5starting rate for savings.

F6(1A)

This section also applies if income tax at a rate greater than the savings nil rate has been paid on income on which income tax is chargeable at the savings nil rate.

(2)

If a claim is made, any necessary repayment of tax must be made.