SCHEDULES
SCHEDULE 9Interest
Part 1Corporation tax
Amendments of sections 101 to 104
3
(1)
Section 102 (repayment interest on sums to be paid by HMRC) is amended as follows.
(2)
Omit subsection (2)(a).
(3)
In subsection (4), before paragraph (a) insert—
“(za)
Part A1 makes special provision as to the amount of corporation tax on which repayment interest is calculated,”.