SolvedCrossheading Interest, repayment supplements etc. payable by Commissioners
From legislation.gov.uk
Contents
- Section 78 Interest in certain cases of official error.
- Section 78A Assessment for interest overpayments.
- Section 79 Repayment supplement in respect of certain delayed payments or refunds.
- Section 80 Credit for, or repayment of, overstated or overpaid VAT
- Section 80A Arrangements for reimbursing customers.
- Section 80B Assessments of amounts due under section 80A arrangements.
- Section 80C Assessed amounts of overpayments etc deemed to be amounts of VAT
- Section 81 Interest given by way of credit and set-off of credits.