Taxation (Interest on Overpayments and Early Payments) Act 1983
View history note
Hide history noteIf:
(a) interest is payable under this Part on a payment in respect of a period; and
(b) interest is also payable under Part IIIA on the whole or part of the payment in respect of the whole or part of the period;
then interest is not payable under this Part on the whole or part of the payment in respect of the whole or part of the period.
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