1U.K.In section 87A of TMA 1970 (interest on overdue corporation tax), in subsection (6)(a), after “set off” insert “ (whether under section 393A(1) or 393B(3)) ”.
1U.K.In section 87A of TMA 1970 (interest on overdue corporation tax), in subsection (6)(a), after “set off” insert “ (whether under section 393A(1) or 393B(3)) ”.