General
F238B Interest: general treatment.
1
Any interest payable by the Commissioners (whether under an enactment or instrument or otherwise) to a person on a sum due to him under or by virtue of—
a
any provision of this Act,
b
section 25 of the Finance Act 1985, or
c
section 24 of the Finance Act 1989,
shall be treated as an amount due to him by way of credit under section 14(5) above.
2
Subsection (1) above shall be disregarded for the purpose of determining a person’s entitlement to interest or the amount of interest to which he is entitled.