86 Section 85: supplementary
Finance Act 2019 (2019 c 1) | Legislation

86  Section 85: supplementary

(1)     This section supplements section 85.

(2)     Nothing in section 85 limits the remedies that a court may award in respect of the claim.

(3)     However—

(a)     a person is not entitled to an order under section 85 in respect of a relevant payment if the person has obtained any other relevant remedy in respect of the relevant payment, and

(b)     a person who has obtained

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