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Legislation

Finance Act 1985

Crossheading Interest, surcharges and supplements

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Section 18 Interest on tax etc. recovered or recoverable by assessment.
Section 19 The default surcharge.
Section 20 Repayment supplement in respect of certain delayed payments or refunds.

Interest, surcharges and supplements
The default surcharge.

Section 19 | The default surcharge.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 19 repealed (1.9.1994 with effect as mentioned in s. 101(1) of the amending Act) by 1994 c. 23, ss. 100(2), Sch. 15