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Legislation

Taxes Management Act 1970

PART IX INTEREST ON OVERDUE TAX

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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.

Part IX · INTEREST ON OVERDUE TAX
The prescribed rate of interest.

Section 89 | The prescribed rate of interest.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed