1. Legislation
  2. Direct Tax Acts

Direct Tax Acts, Finance (No. 3) Act 2011

927Rectification 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 ex...
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Other Editions and Comparison Tool

  • Direct Tax Acts, Finance Act 2012
  • Direct Tax Acts, Finance (No. 3) Act 2011
  • Direct Tax Acts, Finance Act 2010
  • Direct Tax Acts, Finance Act 2009