Paragraph 4

In section 87 (interest on unpaid tax), in subsection (3)—

(a)

after paragraph (aa) insert—

“(aaa)
in the case of an amount payable under paragraph 3(3) of Schedule 17A (leases that continue after a fixed term) by reason of the continuation of a lease for a period (or further period) under paragraph 3(2) or (6) of that Schedule, the final day of the period (or further period),” and

(b)

in paragraph (ab) omit “3(3) or” and “leases that continue after a fixed term and”.