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,