COM125063 - Repayments / reallocations: non automatic repayments: legislation: early repayment - responsible office
The table below gives a brief explanation of what the legislation relevant to this subject contains.
| Section | Explanation |
| 听 | 听 |
| 59DA(2) TMA 1970 | The date from which late payment interest is charged. |
| 59DA(4) TMA 1970 | If a caseworker does not wish to accept a claim the company may take it to the Tribunal for determination. |
| 59DA(6) TMA 1970 | A claim may be made in conjunction with an appeal against a charge raised by HM Revenue & Customs. The claim can only apply to tax paid before the charge was raised. |