965(1)  This section applies if–

(a)a company has surrendered an amount under section 963, and

(b)there is, as a result of any of subsections (7A) to (7C) of section 826 of ICTA, a period for which the whole or any part of the surrendered amount would not have carried interest under that section if the refund had been made to the surrendering company (“the interest-free period”).

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