101 Late payment interest on sums due to HMRC
Finance Act 2009 (2009 c 10) | Legislation

Interest

101  Late payment interest on sums due to HMRC

(1)     This section applies to any amount that is payable by a person to HMRC under or by virtue of an enactment.

(2)     But this section does not apply to—

(²¹)ÌýÌýÌýÌý an amount of corporation tax,

(²ú)ÌýÌýÌýÌý an amount of petroleum revenue tax, or

(c)     an amount of any description specified in an order made by the Treasury.

(3)

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