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Section 12C - Taxation (Interest on Overpayments and Early Payments) Act 1983 - Rate of interest — Zoe

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Taxation (Interest on Overpayments and Early Payments) Act 1983

12CRate of interest

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#### 12C Rate of interest Interest under this Part is payable at the base interest rate (within the meaning of the Tax Act).

Previous section12BPeriod of interest Next sectionPart IIIAA—Delayed refund interest on running balance account (RBA) surpluses