http://www.legislation.gov.uk/uksi/1999/1928/regulation/3/made

The Taxes (Interest Rate) (Amendment No. 2) Regulations 1999

Income tax

Tax

Self-assessment (tax)

Corporation tax

King's Printer of Acts of Parliament

2016-01-22

INCOME TAX

INHERITANCE TAX

TAXES

These Regulations amend regulation 3BB of the Taxes (Interest Rate) Regulations 1989 (S.I. 1989/1297; regulation 3BB was inserted by S.I. 1998/3176). Regulation 3BB relates to interest on overpayments of tax by companies for accounting periods ending on or after 1st July 1999 (the day appointed for corporation tax self-assessment), and the amendment ensures that the regulation applies not only in relation to tax paid on or after the normal due date for payment (nine months and one day after the end of the accounting period concerned) but also in relation to tax paid before that date but which remains overpaid on or after that date.