[826A Interest on payments in respect of corporation tax and meaning of “the material date”]
Income and Corporation Taxes Act 1988 (1988 c 1) | Legislation

[826A  Interest on payments in respect of corporation tax and meaning of “the material date”]

[(1)     The Treasury may by regulations make provision applying section 826, with such modifications as may be prescribed, for the purpose of conferring on companies of such descriptions as may be prescribed a right to interest—

(a)     on such payments made by them in respect of corporation tax as may be prescribed,

(b)     at the rate applicable under section 178 of the Finance Act 1989, and

(c)     for such

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