# The Income Tax (Pay As You Earn) (Amendment) Regulations 2012, Regulation 39: Interest on tax overdue

Extent: E+W+S+N.I.

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”.

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Source: https://www.legislation.gov.uk/uksi/2012/822/regulation/39 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2012/regulation-39
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.