COM308 - 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