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Taxation (Interest on Overpayments and Early Payments) Act 1983
8ZEPeriod of interest
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8ZE Period of interest
The interest is payable for the period that: (a) started on the later of the following days: (i) the day on which the amount of interest‑bearing tax was paid; (ii) the day by which the amount of interest‑bearing tax was required to be paid; and (b) ends on the day on which the assessment is made.