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.

(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.

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