Regulation 39 Interest on tax overdueI1
United Kingdom
In regulation 82(6) (interest on tax overdue)—
(a)
in sub-paragraph (a), before “68” insert “67G or”, and
(b)
in sub-paragraph (b), before “68(3)(b)” insert “67G(3)(b) or”.
Annotations
Commencement
- I1
Reg. 39 in force at 6.4.2012, see reg. 1(1)