TAXATION (INTEREST ON OVERPAYMENTS AND EARLY PAYMENTS) ACT 1983 (ARCHIVE)

PART IIB - INTEREST ON OVERPAYMENTS RESULTING FROM ASSESSMENTS  

SECTION 8E (ARCHIVE)   ENTITLEMENT TO INTEREST - ORDINARY TAXPAYERS  

8E(1)    

(d)

(ii) additional tax for the year of income payable by the person under Part VII of the Tax Act immediately before the notice crediting;

8E(2)    

(d)

(ii) additional tax for the year of income payable by the person under Part VII of the Tax Act immediately before the post-notice crediting;