SCHEDULES
SCHEDULE 9Interest
Part 1Corporation tax
Amendments of sections 101 to 104
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—
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Part A1 makes special provision as to the amount of corporation tax on which repayment interest is calculated,