General collection rules - Refunds - Persons with policyholder credit accounts
RM 28: Limits on refunds for PCA persons
You could also call this:
“This rule about limits on refunds for certain taxpayers no longer exists”
You don’t need to know about limits on refunds for PCA persons anymore. The law that talked about this has been removed. It used to be part of the Income Tax Act 2007, but on 30 March 2017, they got rid of it. This means the rules that were once here no longer apply.
RM 29: Limits on refunds when person no longer PCA person, or
“Refund limits for former policyholder credit account holders no longer apply”
Part R
General collection rules
Refunds:
Persons with policyholder credit accounts
RM 28Limits on refunds for PCA persons (Repealed)
Notes
Section RM 28: repealed, on , by section 285(2) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
