Tax Administration (Direct Credit of Refunds of Amounts in Income Equalisation Accounts and Environmental Restoration Accounts) Order 2020
The Tax Administration (Direct Credit of Refunds of Amounts in Income Equalisation Accounts and Environmental Restoration Accounts) Order 2020 makes the direct credit of refunds for income equalisation and environmental restoration accounts mandatory from 23 July 2020.
Tax Administration Act 1994: sections 184A and 184B