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4. In the Taxes Management Act 1970()—
(a)in section 30(2)(a) (recovery of overpayment of tax, etc)() after “etc)” insert “or section 102 of the Finance Act 2009 (repayment interest)”; and
(b)in section 70A(2) (payments by cheque)()—
(i)omit the “and” after paragraph (a); and
(ii)after paragraph (b) insert—
“; and
(c)section 102 of the Finance Act 2009 (repayment interest).”.
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