Schedule 4 Interest payable under the Tax Acts by or to companies

1. Interest on overpaid or early paid corporation tax
2. The “material date" for interest on a repayment of income tax
3. Recovery of interest overpaid under section 826(1)(a)
4. Interest on underpaid tax where reliefs are carried back
5. Interest on overpaid tax where reliefs are carried back
6. Company liquidations
7. Loan relationships