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(b) any amount of tax that would have been repaid to the individual in respect of the excess claim but for the offset of that tax against any other liability of the individual in accordance with section 960H.

(i) then, subject to subparagraph (ii), the tax repaid in respect of the excess claim shall carry interest as determined in accordance with section 1080(2)(c) as if a reference to the date when the tax became due and payable were a reference to the date the amount was repaid by the Revenue Commissioners or offset in accordance with section 960H, as the case may be,

(b) any amount of tax that would have been repaid to the company in respect of the excess claim but for the offset of that tax against any other liability of the company in accordance with section 960H.

(a) then, subject to paragraph (b), tax repaid to the company in respect of the excess claim shall carry interest as determined in accordance with section 1080(2)(c) as if a reference to the date when the tax became due and payable were a reference to the date the tax was repaid by the Revenue Commissioners or offset in accordance with section 960H, as the case may be,

Subject to section 960H of the Act of 1997 (as applied by section 120) and section 26, where the amount of the local property tax deducted by the Minister from a liable person’s net scheme payments in the period specified in the direction given under section 102 exceeds the amount which the Minister was directed to deduct under section 102 or 109, as the case may be, the Revenue Commissioners shall repay the excess to the liable person.

(b) subject to section 960H of the Act of 1997 (as applied by section 120), a repayment shall be made of interest previously paid of such an amount as is necessary to secure that the total sum, if any, paid or payable in relation to local property tax is the same as it would have been if the amount by which the local property tax is reduced had never been due and payable.

(b) subject to section 960H of the Act of 1997 (as applied by section 120), where any payment made against the Revenue estimate exceeds the amount of the self-assessment, the amount of the excess shall be repaid.

Subject to section 960H of the Act of 1997 (as applied by section 120) and section 26, where the amount of local property tax deducted by an employer from a liable person’s net emoluments in the period specified in the direction given under section 65 exceeds the amount which the employer is liable to remit to the Collector-General under section 74, the Revenue Commissioners shall repay the excess to the liable person.

Subject to section 960H of the Act of 1997 (as applied by section 120) and section 26, where the amount of the local property tax deducted by the Minister from a liable person’s net scheme payments in the period specified in the direction given under section 84(3) exceeds the amount which the Minister was directed to deduct under section 84 or 91, as the case may be, the Revenue Commissioners shall repay the excess to the liable person.

(6) Subject to the provisions of this section, where a person is entitled to a repayment, the amount of the repayment shall, subject to a valid claim in respect of the repayment being made to the Commissioners and subject to section 1006A(2A) section 960H(4) of the Taxes Consolidation Act 1997, carry simple interest at the rate of 0.011 per cent, or such other rate (if any) prescribed by the Minister for Finance by order under subsection (11), for each day or part of a day for the period commencing on the relevant date and ending on the date upon which the repayment is made.

(2) Subject to the provisions of this section, where a person is entitled to a repayment in accordance with any provision of this Act, the amount of the repayment shall, subject to a valid claim in respect of the repayment being made to the Commissioners, unless the contrary intention appears and subject to section 960H(4) of the Taxes Consolidation Act 1997, carry simple interest at the rate of 0.011 per cent (or such other rate (if any) prescribed by the Minister by order under subsection (5)(a)) for each day or part of a day for the period commencing on the relevant date and ending on the date upon which the repayment is made.

(b) any amount of tax that would have been repaid to the individual in respect of the excess claim but for the offset of that tax against any other liability of the individual in accordance with section 960H.

(i) then, subject to subparagraph (ii), the tax repaid in respect of the excess claim shall carry interest as determined in accordance with section 1080(2)(c) as if a reference to the date when the tax became due and payable were a reference to the date the amount was repaid by the Revenue Commissioners or offset in accordance with section 960H, as the case may be,

(b) any amount of tax that would have been repaid to the company in respect of the excess claim but for the offset of that tax against any other liability of the company in accordance with section 960H.

(a) then, subject to paragraph (b), tax repaid to the company in respect of the excess claim shall carry interest as determined in accordance with section 1080(2)(c) as if a reference to the date when the tax became due and payable were a reference to the date the tax was repaid by the Revenue Commissioners or offset in accordance with section 960H, as the case may be,

(2) Notwithstanding any other provision of the Income Tax Acts other than section 960H, this section applies to a relevant individual who ceased permanently to be engaged in a specified occupation or to carry on a specified profession.

(3A) (a) Any amount payable by the Revenue Commissioners to the company by virtue of subsection (3)(b) shall be deemed to be an overpayment of corporation tax, for the purposes only of section 960H(2).

(a) treated as an overpayment of tax, for the purposes of section 960H, or

(22F) Where a digital games development company specifies that an interim digital games corporation tax credit or a digital games corporation tax credit is to be treated, under subsection (22)(a), as an overpayment of tax, and where that amount is, under section 960H, offset in whole or in part against the company’s corporation tax payable (within the meaning of Part 41A) for the accounting period, then, for the purposes of calculating the amount of preliminary tax due in respect of that accounting period and the subsequent accounting period under section 959AR or 959AS, as the case may be, the amount of corporation tax payable by the company for that accounting period shall be reduced by the amount so offset.

(28) Where an amount is charged to tax in accordance with subsection (26), the amount so charged shall, for the purposes of section 1080, be deemed to be tax due and payable and shall carry interest as determined in accordance with subsection (2)(c) of section 1080 as if a reference to the date when the tax became due and payable were a reference to the date the amount was paid or offset, under section 960H, by the Revenue Commissioners.

(18)(a)For the purposes of this subsection, ‘claim’ and ‘overpayment’ shall have the same meanings respectively as they have in subsection (1) of section 960H.

(b) Where an excess arises in accordance with paragraph (a), the excess shall be offset under section 960H to the extent that the specified person has a liability (within the meaning of that section) and any balance of the excess shall, subject to the Acts, be refunded to the specified person.

(8) Any amount payable by the Revenue Commissioners to a specified person by virtue of this section shall be deemed to be an overpayment of tax, for the purposes of section 960H(2).

(c) A company may not make a claim under this subsection where, at the time of making such a claim the company has a liability (within the meaning of section 960H) in respect of the corporation tax of the accounting period referred to in subsection (2) or a previous accounting period.

(7B) (a) Any amount payable by the Revenue Commissioners to the company or another company by virtue of subsection (4B) shall be deemed to be an overpayment of corporation tax, for the purposes only of section 960H(2).

(8) Any amount payable by the Revenue Commissioners to the company or another company by virtue of subsection (4B) shall be deemed to be an overpayment of corporation tax, for the purposes only of section 1006A(2) section 960H(2).

where the amount specified by the company under subparagraph (ii) is in excess of the company’s liabilities (within the meaning of section 960H), and the difference between that amount so specified and those liabilities shall be referred to in this subsection as ‘the excess’.

(a) treated as an overpayment of tax, for the purposes of section 960H, or

(d) Where in accordance with paragraph (c) an assessment is made the amount so charged shall, for the purposes of section 1080, be deemed to be tax due and payable and shall carry interest as determined in accordance with subsection (2)(c) of section 1080 as if a reference to the date when the tax became due and payable were a reference to the date the amount was paid or offset, under section 960H, by the Revenue Commissioners.

(13) Where a company specifies that the first instalment, under subsection (6)(a), is to be treated, under subsection (7)(a), as an overpayment of tax, and where that amount is, under section 960H, offset in whole or in part against the company’s corporation tax payable (within the meaning of Part 41A) for the accounting period, then, for the purposes of calculating the amount of preliminary tax due in respect of that accounting period and the subsequent accounting period under section 959AR or 959AS, as the case may be, the amount of corporation tax payable by the company for that accounting period shall be reduced by the amount so offset.

(15) In this section, a reference to an amount payable, in so far as the reference is in respect of the credit, shall be construed as a reference to an amount to be offset under section 960H pursuant to subsection (7)(a) or to be paid under subsection (7)(b), as the case may be.

where the amount specified under subparagraph (ii) is in excess of that company’s liabilities (within the meaning of section 960H), and the difference between that amount so specified and those liabilities shall be referred to in this subsection as ‘the excess’.

(c) A surrendering company may, on making a claim in that behalf, specify that all or part of the excess is to be treated as an amount of an overpayment (within the meaning of section 960H) by another company which is a member of that group for that other company’s corresponding accounting period.

(a) treated as an overpayment of tax, for the purposes of section 960H, or

(d) Where in accordance with paragraph (c) an assessment is made the amount so charged shall, for the purposes of section 1080, be deemed to be tax due and payable and shall carry interest as determined in accordance with subsection (2)(c) of section 1080 as if a reference to the date when the tax became due and payable were a reference to the date the amount was paid or offset, under section 960H, by the Revenue Commissioners.

(12) Where a company specifies that the first instalment, under subsection (5)(a), is to be treated, under subsection (6)(a), as an overpayment of tax, and where that amount is, under section 960H, offset in whole or in part against the company’s corporation tax payable (within the meaning of Part 41A) for the accounting period, then, for the purposes of calculating the amount of preliminary tax due in respect of that accounting period and the subsequent accounting period under section 959AR or 959AS, as the case may be, the amount of corporation tax payable by the company for that accounting period shall be reduced by the amount so offset.

(14) In this section, a reference to an amount payable, in so far as the reference is in respect of the credit, shall be construed as a reference to any amount to be offset under section 960H pursuant to subsection (6)(a) or to be paid under subsection (6)(b), as the case may be.

(1) Where a person is entitled to a repayment of tax for a chargeable period and that repayment, or part of the repayment, arises because of a mistaken assumption made by the Revenue Commissioners in the application of any provision of the Acts, that repayment or that part of the repayment shall, subject to section 1006A(2A) section 0960H(4), carry interest for each day or part of a day for the period commencing with the day after the end of the chargeable period or, as the case may be, the end of each of the chargeable periods for which the repayment is due or the date on which the tax was paid (whichever is the later) and ending on the day on which the repayment is made.

(2) Where, for any reason other than that mentioned in subsection (1), a repayment of tax or a part of a repayment is due to a person for a chargeable period, that repayment or the part of the repayment shall, subject to section 1006A(2A) section 0960H(4), carry interest for the period beginning on the day which is 6 months 93 days after the day on which the claim to repayment becomes a valid claim and ending on the day the repayment is made.

(3) Where it is proved to the satisfaction of the Revenue Commissioners that any double assessment has been made and that payment has been made on both assessments, they shall, subject to section 865B, offset the amount of the overpayment (in whole or in part as appropriate) against any other liability of that person in accordance with section 960H or, as the case may be but subject to section 865, repay the amount of the overpayment (or the balance of it after any offset) to the person on whom the double assessment has been made.

(b) makes a payment of tax to the Revenue Commissioners or to the Collector-General directly, by deduction or by offset under section 960H and identifies, as the liability to tax against which he or she wishes the payment to be set, a liability that is the subject of an assessment referred to in paragraph (a) (in this section referred to as the “disputed assessment”), and