267(1)Amend section 826 (interest on tax overpaid) as follows.U.K.
(2)In subsection (1)—
(a)in paragraph (d) for “Schedule 20 to the Finance Act 2000” substitute “ Chapter 2 or 7 of Part 13 of CTA 2009 ”,
(b)omit paragraph (da), and
(c)in paragraph (e) for “Schedule 22 to the Finance Act 2001” substitute “ Part 14 of CTA 2009 ”.
(3)Omit subsection (3AA).
(4)Omit subsections (5) and (5A).
(5)In subsection (7C)—
(a)in paragraph (b) for “section 83(2)(c) of the Finance Act 1996 or paragraph 4(3) of Schedule 11 to that Act” substitute “ section 389(1) or 459(1)(b) of CTA 2009 ”, and
(b)in the words following paragraph (c) for “section 83(2)(c) of that Act or, as the case may be, paragraph 4(3) of Schedule 11 to that Act” substitute “ section 389(1) or 459(1)(b) of CTA 2009 ”.
(6)In subsection (8A)—
(a)in paragraph (a) for “(d), (da)” substitute “ , (d) ”, and
(b)in paragraph (b)(ii), omit “, tax credit under Schedule 13 to the Finance Act 2002”.
(7)In subsection (8BA), omit (in both places) “, tax credit under Schedule 13 to the Finance Act 2002”.