128 Periods to be disregarded in determining interest under s 127

128  Periods to be disregarded in determining interest under s 127

(1)     In determining the applicable period for the purposes of section 127 above in the case of interest on the amount of any repayment there shall be left out of account any period by which the Commissioners' issue of the repayment is delayed as a result of circumstances beyond their control.

(2)     The reference in subsection (1) above to a period by which the Commissioners' issue of a repayment is delayed as a result of circumstances beyond their

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