COM308 | Index Of Legislation: Finance Act 1989

Section 102 (S102) Surrender of company tax refund within groups

S102(5) Defines the relevant date to be applied in relation to surrendered company tax refunds

S102(6) Restricts the relevant date in S102(5) to the date of the joint notice of surrender for tax geared penalty purposes

S157 Rules for determining the amount of interest payable when liability to CT for a pre CT Pay and File Accounting Period (AP) is met by surplus Advanced Corporation Tax carried back

S178 Enables the setting of interest rates by the Treasury