Print Back to browse Taxation (Interest on Overpayments and Early Payments) Act 1983 3 Amended by: Income Tax (Consequential Amendment) Act 1997 (assent 17/04/1997) Explanatory Memorandum - REPS 3-Sch3 Commenced Action Note 1/07/1997 Amend Amended definition of 'Tax Act' Back to top