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Legislation

Finance Act 1988

Crossheading Interest and penalties

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Section 128 Interest on overdue or overpaid PAYE.
Section 129 Two or more tax-geared penalties in respect of same tax.

Interest and penalties
Interest on overdue or overpaid PAYE.

Section 128 | Interest on overdue or overpaid PAYE.

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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S. 128 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)