Section 965: Interest on tax overpaid or underpaid
2880.This section deals with the consequences of a surrender of a tax refund for interest on unpaid and overpaid tax. It is based on section 102(4A) of FA 1989.
2881.Subsection (1)(b) omits as spent the reference in section 102(4A) of FA 1989 to section 826(7) of ICTA, which has been repealed.