http://www.legislation.gov.uk/uksi/1993/753/contents/made

The Finance Act 1989, section 158(1) and (2), (Appointed Days) Order 1993

Income tax

Tax

Capital gains tax

Corporation tax

King's Printer of Acts of Parliament

2011-07-04

INCOME TAX

This Order brings into effect section 158(1) and (2) of the Finance Act 1989 (“section 158”) which relates to the charging of interest on, and repayment supplement in respect of, small amounts of tax.