Taxation (Interest on Overpayments and Early Payments) Act 1983
PART IIIA
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INTEREST ON OVERPAYMENTS RESULTING FROM CERTAIN REMISSIONS AND REFUNDS
SECTION 12B
12B
PERIOD OF INTEREST
The interest is payable for the period from the beginning of the 30th day after the day on which the request was made until the end of the day on which the remission or refund takes place.
View history note
Hide history noteThe interest is payable for the period from the beginning of the 30th day after the day on which the request was made until the end of the day on which the remission or refund takes place.