Article 2
Paragraph 4 of Schedule 2 to the Finance Act 1993 shall apply in relation to interest on amounts assessed or, as the case may be, paid on or after 1st October 1993.
Paragraph 4 of Schedule 2 to the Finance Act 1993 shall apply in relation to interest on amounts assessed or, as the case may be, paid on or after 1st October 1993.