Section 960H[F(No. 2)A08 s97 and Sch4(1)(b)]
Offset between taxes.
960H. [(1) In this section—
“claim” means a claim that gives rise to either or both a repayment of tax and a payment of interest...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.