# Finance Act 1986, Paragraph 32


In section 233 (interest on unpaid tax) in subsection (2) for paragraphs (a) and (b) there shall be substituted— For substitution see IHTA 1985 s. 233(2)(a) and (b)

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Source: https://www.legislation.gov.uk/ukpga/1986/41/schedule/19/paragraph/32 (the official version)
Page: https://openlegislation.uk/finance-act-1986/schedule-19/paragraph-32
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.