{
  "url": "https://openlegislation.uk/taxes-management-act-1970/section-90",
  "json_url": "https://openlegislation.uk/taxes-management-act-1970/section-90.json",
  "legislation": "ukpga/1970/9",
  "legislation_title": "Taxes Management Act 1970",
  "legislation_url": "https://openlegislation.uk/taxes-management-act-1970",
  "path": "section/90",
  "kind": "section",
  "number": "90",
  "heading": "Interest on tax payable gross",
  "text": "(1) Interest payable under this Part of this Act\n(a) shall be paid without any deduction of income tax ...\n(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 90(1)(a)(b) renumbered (31.7.1998) by Finance Act 1998 (c. 36), s. 33(2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 90(1)(b) and preceding word repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 306(2), Sch. 3 Pt. 1 (with Pts. 1, 2, Sch. 2 para. 142)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 90(2) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 306(3), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "S. 90 heading substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 306(4) (with Sch. 2 Pts. 1, 2)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "S. 90 applied (27.7.1993) by 1993 c. 34, s. 173, Sch. 19 Pt. II para.11(5)"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "S. 90 applied (with modifications) by the Oil Taxation Act 1975 (c. 22), s. 1, Sch. 2 para. 1(1)"
    },
    {
      "type": "C",
      "label": "C3",
      "text": "S. 90 applied by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), reg. 39(3) (as substituted (31.10.2011) by S.I. 2011/784, regs. 1(2), 8)"
    },
    {
      "type": "C",
      "label": "C4",
      "text": "S. 90 applied (N.I.) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128), reg. 34 (as substituted (31.10.2011) by S.R. 2011/137, regs. 1(2), 7)"
    },
    {
      "type": "C",
      "label": "C5",
      "text": "S. 90 applied (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 49(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1970/9/section/90",
    "retrieved_at": "2026-10-29T10:51:31.747484+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}