Taxation (Interest on Overpayments and Early Payments) Act 1983
View history note
Hide history noteThe interest is payable for the period that:
(a) started on the later of the following days:
(i) the day on which the amount of the surcharge or advance instalment was paid;
(ii) the day by which the amount of the surcharge or advance instalment was required to be paid; and
(b) ends on the day on which the assessment was amended.
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