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Legislation
Finance Act 2009

Crossheading Interest

  • 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
  1. Interest
  2. Further provision as to late payment interest and repayment interest

Section 103A | Further provision as to late payment interest and repayment interest

From legislation.gov.uk

Schedule 54A makes special provision as to certain amounts of late payment interest and repayment interest.

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