Taxation (Interest on Overpayments and Early Payments) Act 1983

PART IIB - INTEREST ON OVERPAYMENTS RESULTING FROM ASSESSMENTS  

SECTION 8K  

8K   INTERPRETATION  
If the crediting, applying or refunding of an income tax crediting amount takes place at different times, the whole of the income tax crediting amount is taken for the purposes of this Part to have been credited, applied or refunded at the earlier or earliest of those times.