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Amendment to the principal Regulations
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7.—(1) Amend regulation 8 (interest on overpaid amounts) as follows.
(2) In paragraph (1)(a) after “regulation 5” insert “or 5A”.
(3) In paragraph (2)(a) in paragraph (d) notionally inserted into section 826 of the Income and Corporation Taxes Act 1988() after “regulation 5” insert “or 5A”.
(4) In paragraph (3) in paragraphs (3A) and (3B)(a) notionally inserted into section 826 of the Income and Corporation Taxes Act 1988 after “regulation 5(3)” insert “or 5A(3)” in both places.
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