COM125063 - Repayments / reallocations: non automatic repayments: legislation: early repayment - responsible office

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

Section	Explanation
59DA(2) TMA 1970	The date from which late payment interest is charged.
59DA(4) TMA 1970	If a caseworker does not wish to accept a claim the company may take it to the Tribunal for determination.
59DA(6) TMA 1970	A claim may be made in conjunction with an appeal against a charge raised by HM Revenue & Customs. The claim can only apply to tax paid before the charge was raised.