135 Interest on unpaid tax in case of disaster etc of national significance
Finance Act 2008 (2008 c 9) | Legislation

Other measures

135  Interest on unpaid tax in case of disaster etc of national significance

(1)     This section applies in any case where the Commissioners agree that the payment of a relevant sum may be deferred by reason of circumstances arising as a result of a disaster or emergency specified in an order under this section (an “agreement for deferred payment”).

(2)     In subsection (1) “relevant sum” means a sum to meet any liability to the Commissioners [that—

(a)     arises under or by virtue of an enactment or a contract settlement, and

(b)     is of a description (if any) specified in the order].

(3)     No interest on the amount deferred is chargeable in respect of the relief period and no liability to a surcharge on the deferred amount arises during that period.

(4)     The relief period[, in relation to a deferred amount,] is the period—

(a)

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