Section 35

INTEREST ON OVERPAID OR EARLY PAID CORPORATION TAX

1(1)  [Amends ICTA 1988, s. 826(2).]

1(2)  [Inserts ICTA 1988, s. 826A.]

1(3)  [Amends FA 1989, s. 178(2)(m).]

THE “MATERIAL DATE” FOR INTEREST ON A REPAYMENT OF INCOME TAX

2(1)  [Amends ICTA 1988, s. 826(3).]

2(2)  This paragraph has effect in relation to accounting periods ending on or after the day appointed under section 199 of the Finance Act 1994 for the purposes of Chapter III of Part IV of that Act (corporation tax self-assessment).

Notes

The day appointed under FA 1994, s. 199 is 1 July 1999 (SI 1998/3173 (C. 78)).

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