# Finance Act 2001, Paragraph 6: Supplemental provisions about interest


(1) Interest under paragraph 5 above shall be paid without any deduction of income tax.
(2) Sub-paragraph (3) below applies where—
(a) an amount carries interest under paragraph 5 above (or would do so apart from that sub-paragraph); and
(b) all or part of the amount turns out not to be due.
(3) In such a case—
(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
(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.

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Source: https://www.legislation.gov.uk/ukpga/2001/9/schedule/10/paragraph/6 (the official version)
Page: https://openlegislation.uk/finance-act-2001/schedule-10/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.