The rules applying with regard to the payment of interest on overpaid tax (ICTA 1988, s. 826; see ¶183-431) and on underpaid tax (TMA 1970, s. 87A; see ¶183-432) apply with regard to tax paid under the instalments regime (see ¶183-435) with modifications made by the Corporation Tax (Instalment Payments) Regulations 1998 (SI 1998/3175), reg. 7 and reg. 8.

The effect of the modifications is that:

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