Finance (No. 3) Act 2010 Sch 9 para 3

Sch 9 para 3

(1) Section 102 (repayment interest on sums to be paid by HMRC) is amended as follows. (2) Omit subsection (2)(a). (3) In subsection (4), before paragraph (a) insert— (za) Part A1 makes special provision as to the amount of corporation tax on which repayment interest is calculated,

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