SCHEDULES
SCHEDULE 1U.K.Minor and consequential amendments
Part 2U.K.Other enactments
Income Tax (Trading and Other Income) Act 2005 (c. 5)U.K.
635U.K.After section 749 insert—
“749AInterest on tax overpaid
No liability to income tax arises in respect of interest paid under section 826 of ICTA (interest on tax overpaid).”