Chapter 4 Surrender of tax refund within groupC1C2
United Kingdom
- 963Power to surrender tax refund
- 964Effects of surrender of tax refund
- 965Interest on tax overpaid or underpaid
- 966Payments for surrendered tax refunds
Annotations
Modifications
- C1
Pt. 22 Ch. 4 applied (with modifications) by S.I. 1998/3175, reg. 9 (as substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Corporation Tax (Instalment Payments) (Amendment) Regulations 2011 (S.I. 2011/1785), regs. 1(1), 12; and as amended (1.4.2019) by The Corporation Tax (Instalment Payments) (Amendment) Regulations 2017 (S.I. 2017/1072), regs. 1(1), 11 (with reg. 1(2)))
- C2
Pt. 22 Ch. 4 modified (retrospective to 1.4.2014) by Finance Act 2014 (c. 26), Sch. 16 paras. 6, 8(3)