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HMRC internal manual

COTAX Manual

CT Pay and File: claims / reliefs: ACT: legislation: ACT carry-back and repayment interest

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

Section Explanation
825 ICTA 1988 Repayment supplement for companies allowable for a pre CT Pay and File AP.
826(7) ICTA 1988 Rules for determining the amount of repayment interest payable when repayment of CT is created by the carry-back of surplus ACT.