COM123032 - Repayments / reallocations: repayment cancellation: legislation
»Ê¹ÚÌåÓýapp table below gives a brief explanation of what the legislation relevant to this subject contains.
| Section | Explanation |
| Ìý | Ìý |
| 87A TMA 1970 | Imposes late payment interest on late payments of tax made by companies |