TMA 1970
1In section 87A of TMA 1970 (interest on overdue corporation tax), in subsection (6)(a), after “set off” insert “(whether under section 393A(1) or 393B(3))”.
1In section 87A of TMA 1970 (interest on overdue corporation tax), in subsection (6)(a), after “set off” insert “(whether under section 393A(1) or 393B(3))”.