COM128013 - Repayments / reallocations: repayment interest: legislation: calculating repayment interest
The table below gives a brief explanation of what the legislation relevant to this subject contains
Section | Explanation |
---|---|
826 ICTA 1988 | Repayment Interest rules |
826(7C) ICTA 1988 | Rules for determining the amount of Repayment Interest allowable when\n- A non-trading deficit is carried back and set against profits or gains for an earlier AP |