Section 71ZG | Recovery of payments on account F1
From legislation.gov.uk
26 October 2026
(1)The Secretary of State may recover any amount paid under section 5(1)(r) (payments on account).
(2)An amount recoverable under this section is recoverable from—
(a)the person to whom it was paid, or
(b)such other person (in addition to or instead of the person to whom it was paid) as may be prescribed.
(3)Regulations may provide that amounts recoverable under this section are to be calculated or estimated in a prescribed manner.
(4)In the case of a payment on account of a benefit which is awarded to persons jointly, an amount paid to one of those persons may for the purposes of this section be regarded as paid to the other.
(5)Sections 71ZC, 71ZD and 71ZE apply in relation to amounts recoverable under this section as to amounts recoverable under section 71ZB.