Taxation (Interest on Overpayments and Early Payments) Act 1983

PART IIIAA - DELAYED REFUND INTEREST ON RUNNING BALANCE ACCOUNT (RBA) SURPLUSES  

SECTION 12AD  

12AD   PERIOD OF INTEREST FOR RBA SURPLUSES  

Interest under this Part is payable for the period from the end of the RBA interest day until the end of the day on which the refund takes place.