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.
|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.|