Part 2U.K.Basic provisions

Chapter 2U.K.Rates at which income tax is charged

Income charged at particular ratesU.K.

17Repayment: tax paid at basic rate instead of [F1starting rate for savings] U.K.

(1)This section applies if income tax at the basic rate has been paid on income on which income tax is chargeable at the [F2starting rate for savings] .

(2)If a claim is made, any necessary repayment of tax must be made.