Direct Tax Acts, Finance Act 2010

927 Rectification of excessive set-off, etc. of tax creditCTA76 s161 (1)Where an inspector discovers that any set-off or payment of tax credit ought not to have been made or is or has become exc...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If you do not have an account, then please read the Help page for information on how to obtain access.