# The Special Charge Regulations 1968, Regulation 7


Section 495(5) of the Income Tax Act 1952 and section 40(4) of the Finance Act 1967(collection and recovery of interest on tax) shall apply to interest in respect of the special charge as they apply to interest charged under subsection (1) of the said section 495.

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Source: https://www.legislation.gov.uk/uksi/1968/1380/regulation/7 (the official version)
Page: https://openlegislation.uk/special-charge-regulations-1968/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.