# The Income Tax (Pay As You Earn) (Amendment) Regulations 2013, Regulation 33: Interest on tax overdue


In regulation 82(6)(a) (interest on tax overdue) after “67G” insert “, as adjusted by regulation 67H(2) where appropriate,”.

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Source: https://www.legislation.gov.uk/uksi/2013/521/regulation/33 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2013/regulation-33
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.