# Taxes Management Act 1970, Section 90: Interest on tax payable gross

Extent: E+W+S+N.I.

(1) Interest payable under this Part of this Act
(a) shall be paid without any deduction of income tax ...
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

---
Source: https://www.legislation.gov.uk/ukpga/1970/9/section/90 (the official version)
Page: https://openlegislation.uk/taxes-management-act-1970/section-90
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.