Section 357YU InterpretationF1
(1)
In this Part “court” includes a tribunal.
(2)
In this Part “statutory rate” (in relation to interest) means a rate which is equal to a rate specified—
(a)
for purposes relating to taxation, and
(b)
in, or in a provision made under, an Act.
Annotations
Textual amendments
- F1
Pt. 8C inserted (18.11.2015) (with effect in accordance with s. 38(9)-(12) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), s. 38(3)