Part 2 SPECIFIC PROVISIONS

United Kingdom

1. 15Modification of reference to payment to the Inland Revenue in regulation 68(2)
2. 16FPCS information for the tax year ending 5th April 2002: employees not covered by regulation 46(1) of 1993 Regulations
3. 17FPCS information for the tax year ending 5th April 2002: employees covered by regulation 46(1) of 1993 Regulations
4. 18Due date for payments of tax in respect of tax periods ending before 6th April 2004
5. 19Interest on unpaid tax: disapplication of regulation 82 for tax years before the tax year ending 5th April 1993
6. 20Interest on unpaid tax: provisions applying to tax years before the tax year ending 5th April 1993
7. 21Interest on tax overdue: application of regulation 82 to tax years from 1992-93 to 2003-04
8. 22Interest on overpaid tax: disapplication of regulation 83 for tax years before the tax year ending 5th April 1997
9. 23Interest on overpaid tax: provisions applying to tax years from 1992-93 to 1995-96
10. 24Overpayments and underpayments of tax: tax years before the tax year ending 5th April 1997
11. 25Overpayments and underpayments of tax: tax years before the tax year ending 5th April 2002
12. 26Attribution of repayments: tax years before the tax year ending 5th April 1997
13. 27Certificate that sum due: certificate of the collector
14. 28Interpretation