TAXATION (INTEREST ON OVERPAYMENTS AND EARLY PAYMENTS) ACT 1983 (ARCHIVE)

PART IIB - INTEREST ON OVERPAYMENTS RESULTING FROM ASSESSMENTS  

SECTION 8G (ARCHIVE)   ENTITLEMENT TO INTEREST - FULL SELF-ASSESSMENT TAXPAYERS  

8G(1)    

(d)

(ii) additional tax for the year of income payable by the person under Part VII of the Tax Act immediately before the first crediting;

8G(2)    

(c)

(ii) additional tax for the year of income payable by the person under Part VII of the Tax Act immediately before the later crediting;