COM125032 - Repayments/reallocations: non automatic repayments: legislation: direct repayment - responsible office

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

Section

Explanation

87A TMA 1970

Interest on overdue CT.

826 ICTA 1988

Repayment interest rules.

Para 3 Schedule 18 FA 1998

Specifies the form and content of the return to be submitted for CT purposes.