Document ID: chunk:federal_register_of_legislation:C2004C01086:clause:16_32
Version: federal_register_of_legislation:C2004C01086
Segment Type: clause
Provision Reference: sch 16 cl 32
Character Range: 324441–324980

32  Paragraph 8H(3)(d)
Repeal the paragraph, substitute:
 (d) on so much of the excess as is not attributable to payments mentioned in paragraph (b):
 (i) if the person is a relevant entity or an instalment taxpayer—for the period from the beginning of the final instalment day until the end of the day on which the later crediting occurs; or
 (ii) if the person is a full self‑assessment taxpayer—for the period from the beginning of the due date for payment of assessed tax until the end of the day on which the later crediting occurs.