826 Interest on tax overpaid
Income and Corporation Taxes Act 1988 (1988 c 1) | Legislation

826  Interest on tax overpaid

(1)     In any case where—

(a)     a repayment falls to be made of corporation tax paid by a company for an accounting period which ends after the appointed day; or

[(aa)     a repayment falls to be made under sections 246N and 246Q of advance corporation tax paid by a company in respect of distributions made by it in such an accounting period; or]

(b)     a repayment of income tax falls to be made in respect of a payment received by a company in such an accounting period; or

(c)     . . .

[(d)     a payment of R&D tax credit falls to be made to a company under [Chapter 2 or 7 of Part 13 of CTA 2009] in respect of an accounting period], [or

(da)     . . .] [or

(e)     a payment of land remediation tax credit or life assurance company tax credit falls to be made to a company under [Part 14 of CTA 2009] in respect of an accounting period[; or

(´Ú)ÌýÌýÌýÌý a payment of film tax credit falls to be made to a company] [, or

°Ú(´Ú²¹)ÌýÌýÌýÌý a payment of television tax credit falls to be made to a company; or

(´Ú²ú)ÌýÌýÌýÌý a

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