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Interest rates

18 February 2009
Issue: 4195 / Categories: News , Companies
Changes to CT arrangements

The rate of interest charged on underpaid instalment payments of corporation tax changes from 2.5% to 2%.

The rate on overpaid instalment payments of corporation tax, and on corporation tax paid early (but not due by instalments) changes from 1.25% to 0.75%. This rate takes effect from 16 February 2009.

Issue: 4195 / Categories: News , Companies
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