Related Commentary  Related CasesRelated HMRC Manuals

81(1)  Any interest payable by the Commissioners (whether under an enactment or instrument or otherwise) to a person on a sum due to him under or by virtue of any provision of this Act shall be treated as an amount due by way of credit under section 25(3).

81(2)  Subsection (1) above shall be disregarded for the purpose of determining a person’s entitlement to interest or the amount of interest to which he is entitled.

81(3)  Subject to subsection (1) above, in any case where–

(a)an amount is due from the Commissioners to any person under any provision of this Act, and

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