Paragraph 1 Interest on unpaid amounts: disapplication of regulation 14 for tax years before the tax year ending 5th April 1993I1
United Kingdom
Regulation 14 (interest on amounts overdue) does not apply in relation to unpaid amounts in respect of a tax year ending on or before 5th April 1992.
Annotations
Commencement
- I1
Sch. 1 Pt. 2 para. 1 in force at 6.4.2007 as notified in the London Gazette (dated 9.3.2007), see reg. 1