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.
Commentary on Sections Overview Chapter 6: Chapters 2 to 5: further provision Section 1083: Refunds of expenditure treated as income chargeable to tax