Interest, repayment supplements etc. payable by Commissioners Interest, repayment supplements etc. payable by Commissioners

United Kingdom

1. 78Interest in certain cases of official error.
2. 78AAssessment for interest overpayments.
3. 79Repayment supplement in respect of certain delayed payments or refunds.
4. 80Credit for, or repayment of, overstated or overpaid VAT
5. 80AArrangements for reimbursing customers.
6. 80BAssessments of amounts due under section 80A arrangements.
7. 80CAssessed amounts of overpayments etc deemed to be amounts of VAT
8. 81Interest given by way of credit and set-off of credits.