Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013

88 Section RM 4 amended (Overpayment on amended assessment)

(1)

In section RM 4(1)(c), replace “at the end of the income year” with “from the end of the tax year”.

(2)

(3)

In section RM 4, in the list of defined terms,—

(a)

delete “income year”:

(b)

insert “tax year”.

(4)

Subsections (1), (2), and (3) apply to overpayments for the 2013–14 and later tax years.