Part III Income Tax, Corporation Tax and Capital Gains Tax
Chapter I Income Tax and Corporation Tax
Corporation tax: periodic payments etc
33 Relief for interest payable under the Tax Acts.
1
Section 90 of the M1Taxes Management Act 1970 (interest on overdue tax to be paid without deduction of income tax and not to be allowed as a deduction in computing income, profits or losses) shall be amended as follows.
2
At the beginning there shall be inserted “(1)" and in the subsection (1) so formed—
a
after “Interest payable under this Part of this Act" there shall be inserted “
(a)
”
; F1...
F1b
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F23
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F24
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F25
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .