301 Claim for repayment of tax payable by virtue of section 284
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

301  Claim for repayment of tax payable by virtue of section 284

(1)     This section applies if—

(a)     there is a receipt under section 284 (sales with right to reconveyance), and

(b)     the date on which the estate

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