737. Repayment of tax.

Tax is repaid:

  1.  

    (1)     by discharge, where the officer of Revenue and Customs or the Commissioners for HM Revenue and Customs give effect to any claim1;

  2.  

    (2)     by refund on the determination of an appeal where tax is overpaid2;

  3.  

    (3)     by refund where the amount of an assessment has been altered by a court order or judgment on appeal3; or

  4.  

    (4)     under PAYE regulations, by repayment on the payment of emoluments4.

Where an amount of income tax or capital gains tax has been repaid5 to any person which ought not to have been repaid to him, that amount may be