COM125053 - Repayments / reallocations: non automatic repayments: legislation: early repayment CT Pay & File APs - responsible office
The table below gives a brief explanation of what the legislation relevant to this subject contains
| Section | Explanation |
| 10(3) ICTA 1988 | After the CTPF material dates (Word 56KB) / CTSA material dates (Word 61KB) for the AP, a company may claim repayment of CT it believes it has overpaid. The claim must be made either before an assessment is made or before one has become final |
| 10(4) ICTA 1988 | If an Inspector does not wish to accept a claim the company may refer it to the Tribunal (Word 34KB) for determination. |
| 10(5) ICTA 1988 | A claim may be made in conjunction with an appeal against an assessment. The claim can only apply to tax paid before the assessment was made |
| 55(3) TMA 1970 | Application to postpone collection of tax made in conjunction with an appeal against an assessment |
| 55(4) TMA 1970 | Application to vary the amount of tax postponed |
