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Contents

Legislation

Finance Act 2009

Crossheading Interest

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Section 101 Late payment interest on sums due to HMRC
Section 102 Repayment interest on sums to be paid by HMRC
Section 103 Rates of interest
Section 103A Further provision as to late payment interest and repayment interest
Section 104 Supplementary
Section 105 Miscellaneous amendments

Part 7 Administration
Crossheading Interest

Crossheading Interest

From legislation.gov.uk

Contents

Section 101 Late payment interest on sums due to HMRC
Section 102 Repayment interest on sums to be paid by HMRC
Section 103 Rates of interest
Section 103A Further provision as to late payment interest and repayment interest
Section 104 Supplementary
Section 105 Miscellaneous amendments