TAXATION (INTEREST ON OVERPAYMENTS AND EARLY PAYMENTS) ACT 1983

PART IIIA - 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.



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