OpenLegislation

Regulation 13

Original text. Later amendments are not shown.

In regulation 41—

(a)

insert at the start of paragraph (1) “Subject to paragraph (1A)”;

(b)

after paragraph (1) insert the following paragraph—

“(1A)

Where payment is made by an approved method of electronic communications, the interest payable under paragraph (1) shall be calculated as if the date in paragraph (1) was the 17th day after the year of assessment.”.