Section 749A Interest on tax overpaid
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Amendments
Section 749A inserted by Corporation Tax Act 2009 section 1322 and Schedule 1 para 635 for 2009-10 and later tax years (for income tax and capital gains tax purposes), and for accounting periods ending on or after 1 April 2009 (for corporation tax purposes).
No liability to income tax arises in respect of interest paid under section 826 of ICTA (interest on tax overpaid).
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