The Income Tax (Interest on Unpaid Tax and Repayment Supplement) (No. 2) Order 1988

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Statutory Instrument

The Income Tax (Interest on Unpaid Tax and Repayment Supplement) (No. 2) Order 1988

Citation

S.I. 1988/1278

As at

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Sections

Source

legislation.gov.uk (The National Archives)

View on legislation.gov.uk

Section 1

This Order may be cited as the Income Tax (Interest on Unpaid Tax and Repayment Supplement) (No. 2) Order 1988 and shall come into force on 6th August 1988.

Section 2

The prescribed rate of interest for the purposes of each of the provisions set out in the Table below shall be 9.75 per cent. per annum.

Section 3

The prescribed rate of interest for the purposes of section 47(1) of the Finance (No. 2) Act 1975 and sections 824(1) and 825(2) of the Income and Corporation Taxes Act 1988 (supplement in respect of repayments of certain taxes) shall be 9.75 per cent. per anum.

3 sections

Cite this legislation

The Income Tax (Interest on Unpaid Tax and Repayment Supplement) (No. 2) Order 1988 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-1988-1278

Contains public sector information licensed under the Open Government Licence v3.0.

OGL-3

本頁資料來源：legislation.gov.uk (The National Archives)·整理提供：法律人 LawPlayer· lawplayer.com