# Finance Act 2003, Section 88: Interest on penalties


A penalty under this Part shall carry interest at the rate applicable under section 178 of the Finance Act 1989 from the date it is determined until payment.

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Source: https://www.legislation.gov.uk/ukpga/2003/14/section/88 (the official version)
Page: https://openlegislation.uk/finance-act-2003/section-88
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.