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.