CH146200 - Interest: Repayment interest: Special provisions: contents

1. CH146220

   Overview
2. CH146240

   Income tax deducted at source
3. CH146260

   Income tax deducted at source - example
4. CH146280

   Relief for losses and averaging
5. CH146300

   Relief for losses and averaging - example
6. CH146320

   Mortgage interest relief at source (MIRAS)
7. CH146340

   Mortgage interest relief at source (MIRAS) - example
8. CH146360

   Income accumulated under certain trusts
9. CH146410

   Payments on account
10. CH146420

    Payments on account - example
11. CH146430

    Period for which an amount of VAT credit carries interest where there are other outstanding VAT returns
12. CH146440

    Period for which an amount of VAT credit carries interest where there are other outstanding VAT returns - example
13. CH146450

    Requirement to give security as a condition of releasing a VAT credit
14. CH146460

    Requirement to give security as a condition of releasing a VAT credit - example
15. CH146470

    Common period rule for VAT 
16. CH146480

    Common period rule for VAT - example
17. CH146490

    Recovery of overpaid repayment interest as late payment interest