Statute
Section 235 — Inheritance Tax Act 1984: Interest on overpaid tax.
Text of the provision Official document
Interest on overpaid tax. 235 1 Any repayment of an amount paid in excess of a liability for tax or for interest on tax shall carry interest from the date on which the payment was made until the order for repayment is issued at the rate applicable under section 178 of the Finance Act 1989 .
2 Interest paid under this section shall not constitute income for any tax purposes.
Official source: legislation.gov.uk
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from UK courts and tribunals with a plain-English summary and legal holding.
Explore case law →