Related Commentary  Related HMRC Manuals

826(1)  In any case where–

(a)a repayment falls to be made of corporation tax paid by a company for an accounting period which ends after the appointed day; or

(aa)a repayment falls to be made under sections 246N and 246Q of advance corporation tax paid by a company in respect of distributions made by it in such an accounting period; or

(b)a repayment of income tax falls to be made in respect of a payment received by a company in such an accounting period; or

(c)[omitted by FA 2016, s. 5 and Sch. 1, para. 52(6)(a)]

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