HC Deb 29 November 1979 vol 974 cc774-5W
57. Sir Derek Walker-Smith

asked the Chancellor of the Exchequer whether he will review the statutory requirements for payment of interest by the Inland Revenue in respect of delayed repayments of tax in excess of the amount subsequently discovered to be due, with the object of shortening the period in the interests of the taxpayer.

Mr. Peter Rees

The repayment supplement, together with the question of the interest charged by the Inland Revenue on unpaid tax, is at present under review. The proposal to shorten the period before the repayment supplement becomes due is under consideration.

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