Statute
Section 17 — Income Tax Act 2007: Repayment: tax paid at greater rate instead of starting rate for savings or savings nil rate
Text of the provision Official document
Repayment: tax paid at greater rate instead of starting rate for savings or savings nil rate 17 1 This section applies if income tax at a rate greater than the starting rate for savings has been paid on income on which income tax is chargeable at the starting rate for savings . 1A This section also applies if income tax at a rate greater than the savings nil rate has been paid on income on which income tax is chargeable at the savings nil rate.
2 If a claim is made, any necessary repayment of tax must be made.
Official source: legislation.gov.uk
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