{
  "url": "https://openlegislation.uk/finance-act-2001/schedule-10/paragraph-6",
  "json_url": "https://openlegislation.uk/finance-act-2001/schedule-10/paragraph-6.json",
  "legislation": "ukpga/2001/9",
  "legislation_title": "Finance Act 2001",
  "legislation_url": "https://openlegislation.uk/finance-act-2001",
  "path": "schedule/10/paragraph/6",
  "kind": "paragraph",
  "number": "6",
  "heading": "Supplemental provisions about interest",
  "text": "(1) Interest under paragraph 5 above shall be paid without any deduction of income tax.\n(2) Sub-paragraph (3) below applies where—\n(a) an amount carries interest under paragraph 5 above (or would do so apart from that sub-paragraph); and\n(b) all or part of the amount turns out not to be due.\n(3) In such a case—\n(a) the amount or part that turns out not to be due shall not carry interest under paragraph 5 above and shall be treated as never having done so; and\n(b) all such adjustments as are reasonable shall be made, including (subject to section 32 of, and Schedule 8 to, this Act) adjustments by way of repayment.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2001/9/schedule/10/paragraph/6",
    "retrieved_at": "2026-10-29T09:20:10.469456+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}