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HMRC internal manual

COTAX Manual

Index Of Legislation: FA 1989

S102 Surrender of company tax refund within groups  
S102(5) Defines the relevant date to be applied in relation to surrendered company tax refunds  
S102(6) Restricts the relevant date in S102(5) to the date of the joint notice of surrender for tax geared penalty purposes  
S157 Rules for determining the amount of interest payable when liability to CT for a pre CT Pay and File AP is met by surplus ACT carried back  
S178 Enables the setting of interest rates by the Treasury