Section 1
This Order may be cited as the Income Tax (Interest on Unpaid Tax and Repayment Supplement) (No. 3) Order 1987 and shall come into force on 6th September 1987.
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Statutory Instrument
The Income Tax (Interest on Unpaid Tax and Repayment Supplement) (No. 3) Order 1987
Section 2
The prescribed rate of interest for the purposes of each of the provisions set out in the Table below shall be 9 per cent. per annum.
Section 3
The prescribed rate of interest for the purposes of sections 47(1) and 48(2) of the Finance (No. 2) Act 1975 (supplement on overpaid income tax, surtax, capital gains tax, and corporation tax, including advance corporation tax) shall be 9 per cent. per annum.
3 sections
Cite this legislation
The Income Tax (Interest on Unpaid Tax and Repayment Supplement) (No. 3) Order 1987 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-1987-1492
Contains public sector information licensed under the Open Government Licence v3.0.
本頁資料來源：legislation.gov.uk (The National Archives)·整理提供：法律人 LawPlayer· lawplayer.com