117(1)Amend section 826 (interest on tax overpaid) as follows.U.K.
(2)In subsection (4)—
(a)for “section 419(4)”, in the first place, substitute “ section 458 of CTA 2010 ”,
(b)for “section 419(4), in the second place, substitute “ that section ”, and
(c)for “section 419(4A)” substitute “ section 458(4) of CTA 2010 ”.
(3)In subsection (7A)—
(a)in paragraph (b)—
(i)for “section 393A(1)”, in the first place, substitute “ section 37 of CTA 2010 ”,
(ii)for “set off” substitute “ relieved ”, and
(iii)for “section 393A(1) or 393B(3)” substitute “ section 37 or 42 of that Act ”, and
(b)in the words after paragraph (c) for “section 393A(1)” substitute “ section 37 of CTA 2010 ”.