COM308 - Index Of Legislation: Finance Act 1989

  • Section 102 (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 Accounting Period (AP) is met by surplus Advanced Corporation Tax carried back
  • S178 Enables the setting of interest rates by the Treasury