34 Charge to tax on interest payable under the Tax Acts
Finance Act 1998 (1998 c 36) | Legislation

34  Charge to tax on interest payable under the Tax Acts

(1)     Section 826 of the Taxes Act 1988 (interest on tax overpaid) shall be amended as follows.

(2)     In subsection (5) (interest on overpaid tax to be paid without deduction of income tax and not to be brought into account in computing

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