COM125032 - Repayments / reallocations: non automatic repayments: legislation: direct repayment - responsible office
»Ê¹ÚÌåÓýapp table below gives a brief explanation of what the legislation relevant to this subject contains.
| Section | Explanation |
| Ìý | Ìý |
| 87A TMA 1970 | Interest on overdue CT. |
| 826 ICTA 1988 | Repayment interest rules. |
| Para 3 Schedule 18 FA 1998 | Specifies the form and content of the return to be submitted for CT purposes. |