Document ID: chunk:federal_register_of_legislation:C2006A00100:clause:1_8:p3
Version: federal_register_of_legislation:C2006A00100
Segment Type: clause
Provision Reference: sch 1 cl 8 (pt 3/3)
Character Range: 9025–9745

a debtor under a *foreign revenue claim under paragraph (2)(b), the amount of the reduction is taken never to have been payable by the debtor.

263‑40  Payment to competent authority

 (1) The Commissioner must, if the Commissioner recovers all or part of an amount to be recovered from a debtor under a registered *foreign revenue claim, pay that amount to the competent authority concerned or to another entity on behalf of that competent authority.

 (2) The Commissioner may also pay to the competent authority all or part of an amount that the Commissioner has received and that is attributable to *general interest charge in relation to the claim.

Taxation (Interest on Overpayments and Early Payments) Act 1983