CTM21240 | ACT: FID: general: repayment interest
From HM Revenue & Customs · Company Taxation Manual
ICTA88/S246W (6) and ICTA88/S826 (2A)
The material date for a repayment under ICTA88/S246Q and ICTA88/S246N of ACT for an accounting period was nine months and one day from the end of the accounting period.
However, this rule did not apply for a repayment under ICTA88/S246W (2) (see ). In that case the material date was 14 days from the end of the accounting period. (See also .)