Part 7

Administration

Assessments, claims etc

Recovery of overpaid tax etc
100
1
Schedule 52 contains provision for and in connection with the recovery of overpaid income tax, capital gains tax and corporation tax.
2
The amendments made by that Schedule have effect in relation to claims made on or after 1 April 2010.
3
The Treasury may by order make any incidental, supplemental, consequential, transitional or transitory provision or saving which appears appropriate in consequence of, or otherwise in connection with, that Schedule.
4
An order under this section may—
a
make different provision for different purposes, and
b
make provision modifying an enactment or instrument (whenever passed or made).
5
“Modifying” includes amending, repealing or revoking.
6
An order under this section is to be made by statutory instrument.
7
A statutory instrument containing an order under this section is subject to annulment in pursuance of a resolution of the House of Commons.