Introduction Overview Chapter 7: Tax credits Section 1110: Recovery of overpaid tax credit etc
3194.This section enables an officer of Revenue and Customs to make assessments to recover tax and/or interest where a tax credit has been overpaid or a set-off of tax credit is excessive. It is based on section 252(1) and (2) of ICTA.
3195.Schedule 1 inserts the equivalent income tax provision into ITTOIA as section 401A.