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HMRC internal manual

COTAX Manual

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.