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Legislation

Finance (No. 2) Act 1987

Crossheading Company returns

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Section 82 Return of profits.
Section 83 Failure to make return for corporation tax.
Section 84 (1) . . . . . . . . ....
Section 85 Interest on overdue corporation tax etc.
Section 86 Supplementary provisions as to interest on overdue tax.
Section 87 Interest on tax overpaid.
Section 88 Recovery of overpayment of tax etc.
Section 89 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Company returns
Interest on tax overpaid.

Section 87 | Interest on tax overpaid.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
repealed by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 844, Sch. 31

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