Paragraph 2 Interest on overpaid tax: disapplication of regulation 15 for tax years before the tax year ending 5th April 1993I1
United Kingdom
Regulation 15 (interest on overpaid amount) does not apply to tax which was paid by an employer in respect of a tax year ending on or before 5th April 1993.
Annotations
Commencement
- I1
Sch. 1 Pt. 2 para. 2 in force at 6.4.2007 as notified in the London Gazette (dated 9.3.2007), see reg. 1