COM122052 - Repayments / reallocations: non automatic reallocations: legislation: reallocation within COTAX - responsible CT office
The table below gives a brief explanation of what the legislation relevant to this subject contains.
| Section | Explanation |
| 87A TMA 1970 | Imposes late payment interest on late payments of tax made by companies. |
| 455 CTA 2010 (formerly 419 ICTA 1988) | Assessments made in respect of loans or advances to participators, or associates of participators. |
| 826 ICTA 1988 | Allows the payment of repayment interest. |
| 963 CTA 2010 (formerly S102 FA 1989) | Surrender of company tax refund within the group. |
| 963 CTA 2010 extended by Regulation 9 of the CT (Instalment Payments Regulations 1998 (SI 1998 No. 3175) as amended by Reg 3 of the CT (Instalment Payments) (Amendment) Regulations 1999 | Surrender of company tax refund within a group when one or the other company is a quarterly instalment payer. |