Related Commentary  

91(1)  Where any amount of interest is payable under section 86 of this Act in relation to an assessment, and relief from tax charged by the assessment is given to any person by a discharge of any of that tax, such adjustment shall be made of the said amount, and such repayment shall be made of any amounts previously paid under that section in relation to the assessment, as are necessary to secure that the total sum, if any, paid or payable under that section in relation to the assessment, is the same as it would have been if the tax discharged had never been charged.

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