CIRD68050 - Land Remediation Relief: Tax Credit: Interest

ICTA88/S826 (3B)

Interest under ICTA88/S826 is payable on land remediation tax credit from the material date, i.e. the later of:

• the filing date for the company’s tax return for the relevant accounting period, and
• the date on which the company tax return, or amended return, containing the claim is delivered to HMRC.