EAIG7500 - Recovering excess repayments made by HMRC: interest charges and civil penalties
Finance Act 1997 Schedule 5 Paragraph 17 allows for interest to be charged on the whole amount of any assessment made under paragraph 14 or 15.
Finance Act 1997 Schedule 5 Paragraph 17 allows for interest to be charged on the whole amount of any assessment made under paragraph 14 or 15.
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