SolvedPART IX INTEREST ON OVERDUE TAX
From legislation.gov.uk
Contents
- Section 86 Interest on overdue income tax and capital gains tax.
- Section 86A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- Section 87 Interest on overdue income tax deducted at source
- Section 87A Interest on overdue corporation tax etc.
- Section 88 Interest on tax recovered to make good loss due to taxpayer’s fault.
- Section 88A Determinations under section 88.
- Section 89 The prescribed rate of interest.
- Section 90 Interest on tax payable gross
- Section 91 Effect on interest of reliefs.
- Section 91A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- Section 92 Remission in certain cases of interest on tax in arrear by reason of exchange restrictions.