741. Interest on tax overpaid to companies; recovery of excess payments.

Where:

  1.  

    (1)     interest has been paid1 to a company;

  2.  

    (2)     there is a change in the company's assessed liability to corporation tax2 or a change in the amount of the tax credit3 payable to the company (which does not result in a change to the company's assessed liability to corporation tax), other than a change which in whole or in part corrects an error4 made by the Commissioners for HM Revenue and Customs or an officer of Revenue and Customs;