This Order may be cited as the Income Tax (Interest on Unpaid Tax and Repayment Supplement) (No. 4) Order 1988 and shall come into force on 6th January 1989.
資料由法律人 LawPlayer整理提供·UK legislation / curated by LawPlayer from legislation.gov.uk
The Income Tax (Interest on Unpaid Tax and Repayment Supplement) (No. 4) Order 1988
The prescribed rate of interest for the purposes of each of the provisions set out in the Table below shall be 11.5 per cent. per annum.
TABLE
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 11.5 per cent. per annum.
Cite this legislation
The Income Tax (Interest on Unpaid Tax and Repayment Supplement) (No. 4) Order 1988 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-1988-2185
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