TAXATION (INTEREST ON OVERPAYMENTS AND EARLY PAYMENTS) ACT 1983

PART IIA - INTEREST ON EARLY PAYMENTS  

SECTION 8D   8D   NO DOUBLE ENTITLEMENT TO INTEREST  
If:

(a) interest is payable under this Part on a payment in respect of a period; and

(b) interest is also payable under Part IIIA on the whole or part of the payment in respect of the whole or part of the period;

then interest is not payable under this Part on the whole or part of the payment in respect of the whole or part of the period.