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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 18 December 2023 - onwards
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865B. No offset where repayment prohibited.

(1) In this section -

'Acts' means -

(a) the statutes relating to the duties of excise and to the management of those duties,

(b) the Tax Acts,

(c) the Capital Gains Tax Acts,

(ca) Part 4A,

(d) Parts 18A, 18C and 18D,

(da) Part 22B,

(e) the Capital Acquisitions Tax Consolidation Act 2003 and the enactments amending or extending that Act,

(f) the Stamp Duties Consolidation Act 1999 and the enactments amending or extending that Act,

(g) the Value-Added Tax Consolidation Act 2010 and the enactments amending or extending that Act,

(h) the Finance (Local Property Tax) Act 2012 and the enactments amending and extending that Act, and

(i) any instruments made under any of the statutes and enactments specified in paragraphs (a) to (h);

'relevant period', in relation to a repayment, means -

(a) in the case of corporation tax, the accounting period of the company in respect of which the repayment arises,

(b) in the case of income tax, capital gains tax, income levy, universal social charge or do

Comparing proposed amendment...