Section RM 6 — Income Tax Act 2007: Refunds after 4-year period ends

RM 6 Refunds after 4-year period ends When this section applies (1) This section applies when a person has overpaid either an amount of tax or FDP, and the 4-year period referred to in sections RM 2(1)(b) and RM 4(1)(c) has ended. Refund (2) The Commissioner may refund the amount or payment if the refund— (a) arises as described in subsection (3); and (b) is made in the way described in subsection (4). Cause of refund (3) The refund must arise from— (a) a clear mistake by or simple oversight of the person; or (b) the person’s entitlement to a tax credit under subparts MA to MF and MZ (which relate to tax credits for families). When refund made (4) The refund must be made— (a) within a period of 4 years that starts at the end of the 4-year period referred to in sections RM 2(1)(b) and RM 4(1)(c) ; and (b) on an application— (i) made by the person or on their behalf: (ii) received by the Commissioner within the further period of 4 years described in paragraph (a). Defined in this Act: amount of tax , Commissioner , FDP , pay , tax credit , Compare: 2004 No 35 ss MD 1(2B) , NH 3(7)