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Home/Legislation/Taxation (Interest on Overpayments and Early Payments) Act 1983/8C

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Taxation (Interest on Overpayments and Early Payments) Act 1983

8CRate of interest

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#### 8C Rate of interest Interest under section 8A is payable at the base interest rate (within the meaning of the Tax Act).

Previous section8BInterest period Next section8DNo double entitlement to interest

Section 8C - Taxation (Interest on Overpayments and Early Payments) Act 1983 - Rate of interest — Zoe