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Corporation Tax Act 2010

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Changes over time for: Paragraph 117

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Changes to legislation:

Corporation Tax Act 2010, Paragraph 117 is up to date with all changes known to be in force on or before 27 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

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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 ”.

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