CH146200 - Interest: Repayment interest: Special provisions: contents

  1. CH146220
    Overview
  2. CH146240
    Income tax deducted at source
  3. CH146260
    Income tax deducted at source - example
  4. CH146280
    Relief for losses and averaging
  5. CH146300
    Relief for losses and averaging - example
  6. CH146320
    Mortgage interest relief at source (MIRAS)
  7. CH146340
    Mortgage interest relief at source (MIRAS) - example
  8. CH146360
    Income accumulated under certain trusts
  9. CH146410
    Payments on account
  10. CH146420
    Payments on account - example
  11. CH146430
    Period for which an amount of VAT credit carries interest where there are other outstanding VAT returns
  12. CH146440
    Period for which an amount of VAT credit carries interest where there are other outstanding VAT returns - example
  13. CH146450
    Requirement to give security as a condition of releasing a VAT credit
  14. CH146460
    Requirement to give security as a condition of releasing a VAT credit - example
  15. CH146470
    Common period rule for VAT 
  16. CH146480
    Common period rule for VAT - example
  17. CH146490
    Recovery of overpaid repayment interest as late payment interest