Repayments / reallocations: overpayments: general: legislation
The table below gives a brief explanation of what the legislation relevant to this subject contains.
|86 TMA 1970||Governs the charging of interest on overdue Income Tax and Capital Gains Tax.|
|87 TMA 1970||Governs the charging of interest on overdue ACT and IT-CP.|
|87A TMA 1970||Interest is charged from the due date to the date of payment.|
|88 TMA 1970||Governs the charging of interest on tax recovered to make good a loss to HMRC.|
|455 CTA 2010||Assessments made in respect of loans or advances to participators.|
|826 ICTA 1988||The repayment interest rules.|