Paragraph 117

(1)

Amend section 826 (interest on tax overpaid) as follows.

(2)

In subsection (4)—

(a)

for “section 419(4)”, in the first place, substitute “ section 458 of CTA 2010 ”,

(b)

for “section 419(4), in the second place, substitute “ that section ”, and

(c)

for “section 419(4A)” substitute “ section 458(4) of CTA 2010 ”.

(3)

In subsection (7A)—

(a)

in paragraph (b)—

(i)

for “section 393A(1)”, in the first place, substitute “ section 37 of CTA 2010 ”,

(ii)

for “set off” substitute “ relieved ”, and

(iii)

for “section 393A(1) or 393B(3)” substitute “ section 37 or 42 of that Act ”, and

(b)

in the words after paragraph (c) for “section 393A(1)” substitute “ section 37 of CTA 2010 ”.