# Corporation Tax Act 2009, Paragraph 635


After section 749 insert—
“Interest on tax overpaid
749A No liability to income tax arises in respect of interest paid under section 826 of ICTA (interest on tax overpaid).”

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Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/635 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-635
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.