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Part IX INTEREST ON OVERDUE TAXC1C2C3C4C5

United Kingdom

  1. 86Interest on overdue income tax and capital gains tax.
  2. 86A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  3. 87Interest on overdue income tax deducted at source
  4. 87AInterest on overdue corporation tax etc.
  5. 88Interest on tax recovered to make good loss due to taxpayer’s fault.
  6. 88ADeterminations under section 88.
  7. 89The prescribed rate of interest.
  8. 90Interest on tax payable gross
  9. 91Effect on interest of reliefs.
  10. 91A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  11. 92Remission in certain cases of interest on tax in arrear by reason of exchange restrictions.

Annotations

Modifications

C1

Pt. IX modified by The Income Tax (Entertainers and Sportsmen) Regulations 1987 (S.I. 1987/530), reg. 11(3)

C2

Pt. IX applied (27.7.1993 with effect in relation to the year 1993-94 and subsequent years of assessment) by Finance Act 1993 (c. 34), s. 122(2)(3)

C3

Pt. 9 applied by Taxation of Chargeable Gains Act 1992 (c. 12), s. 281(5)(a) (as substituted (with effect in accordance with Sch. 18 para. 17 of the amending Act) by Finance Act 1996 (c. 8), Sch. 18 paras. 15(2), 17)

C4

Pt. 9 modified (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 18 para. 39(2)(a) (with Sch. 18 para. 59(2)); S.I. 1998/3173, art. 2

C5

Pt. 9 applied (with modifications) (22.7.2020) by Finance Act 2020 (c. 14), Sch. 16 para. 11(3)