COM120012 - Repayments / reallocations: overpayments: general: legislation
The table below gives a brief explanation of what the legislation relevant to this subject contains.
| Section | Explanation |
| 听 | 听 |
| 86 TMA 1970 | Governs the charging of interest on overdue Income Tax and Capital Gains Tax. |
| 87 TMA 1970 | Governs the charging of interest on overdue ACT and IT-CP. |
| 87A TMA 1970 | Interest is charged from the due date to the date of payment. |
| 88 TMA 1970 | Governs the charging of interest on tax recovered to make good a loss to HMRC. |
| 455 CTA 2010 | Assessments made in respect of loans or advances to participators. |
| 826 ICTA 1988 | The repayment interest rules. |