SolvedCOM125093 | Repayments/reallocations: non automatic repayments: legislation: repayment interest
From HM Revenue & Customs · COTAX Manual
The table below gives a brief explanation of what the legislation relevant to this subject contains.
| Section | Explanation |
| 825 Income and Corporation Taxes Act (ICTA) 1988 | Repayment supplement rules. |
| 826 ICTA 1988 | Repayment interest rules. |
| 826(5A) ICTA 1988 | Repayment interest is brought into account as income for tax purposes for APs ending on or after 1 July 1999. |