# The Social Security Contributions (Share Options) Regulations 2001, Regulation 8: Repayment of interest paid on special contributions


Where a person has paid interest in respect of a special contribution, the Inland Revenue shall repay the interest to that person if—
(a) the interest is found not to have been due to be paid; or
(b) the special contribution is returned, or repaid, to that person.

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Source: https://www.legislation.gov.uk/uksi/2001/1817/regulation/8 (the official version)
Page: https://openlegislation.uk/social-security-contributions-share-options-regulations-2001/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.