# Finance Act 2008, Paragraph 7


In section 826 (interest on tax overpaid), in subsection (7A)(b), after “set off” insert “ (whether under section 393A(1) or 393B(3)) ”.

---
Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/35/paragraph/7 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-35/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.