Section 17 | Repayment: tax paid at greater rate instead of starting rate for savings or savings nil rate

(1)This section applies if income tax at a rate greater than the starting rate for savings has been paid on income on which income tax is chargeable at the starting rate for savings.^F1F2

(1A)This section also applies if income tax at a rate greater than the savings nil rate has been paid on income on which income tax is chargeable at the savings nil rate.^F3

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