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HMRC internal manual

COTAX Manual

Repayments / reallocations: non automatic reallocations: legislation: S963 CTA 2010/Reg 9 surrender

The table below gives a brief explanation of what the legislation relevant to this subject contains.

Section Explanation
87A TMA 1970 Imposes late payment interest on late payments of tax made by companies.
455 CTA 2010 (formerly 419 ICTA 1988) Assessments made in respect of loans or advances to participators, or associates of participators.
S963 CTA 2010 (formerly S102 FA 1989) Surrender of company tax refund within groups.
S963 CTA 2010 extended by Reg 9 of the CT (Instalment Payments Regulations 1998 (SI 1998 No. 3175) as amended by Reg 3 of the CT Instalment Payments (Amendment) Regulations 1999 Surrender of company tax refund within groups for large companies who pay by quarterly instalment payments.