Commentary on Sections Overview Chapter 6: Chapters 2 to 5: further provision Section 1083: Refunds of expenditure treated as income chargeable to tax
2823.This section applies the charge to tax under Chapter 2 of Part 3 if the company gets a refund of expenditure for which it has received certain of the reliefs given by this Part. It is based on paragraph 15 of Schedule 12 to FA 2002.