Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Social Welfare Consolidation Act 2005 section 342A
Repayment of amounts due arising from false or misleading statements or willful concealment of facts
Section 342A provides that where a person must repay an overpayment following a revised decision or determination, the repayment amount is not reduced by any alternative payment they might otherwise have been entitled to during the overpayment period.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.