Section 10 of the M1Exchequer and Audit Departments Act 1866 (Commissioners of Customs and Excise and of Inland Revenue to deduct repayments from gross revenues) shall have effect, and be deemed always to have had effect, as if the reference in that section to repayments included references to—
(a)payments in respect of any actual or deemed credits relating to any tax or duty; and
(b)payments of any interest on sums which are or are deemed to be repayments for the purposes of that section.
Marginal Citations