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HMRC internal manual

COTAX Manual

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Repayments / reallocations: non automatic repayments: legislation: repayment of income tax - responsible office

The table below gives a brief explanation of what the legislation relevant to this subject contains.

Section Explanation
   
7(2) ICTA 1988 Unless wholly exempt from CT, a company is not entitled to a repayment of income tax until the liability for the AP is finally determined.
7(6) ICTA 1988 A claim to repayment of income tax must be included in a company tax return.
11(3) ICTA 1988 Applies S7(2) to non resident companies trading through a branch or agency in the UK.
98 FA 1990 Amends S7(2) and S11(3) ICTA 1988 to allow a claim to repayment of income tax before the liability for the AP is settled for APs ending on or after 1 October 1993.
42(5A) TMA 1970 Allows for a claim to repayment of income tax to be made in an amended company tax return.