103 Rates of interest
Finance Act 2009 (2009 c 10) | Legislation

103  Rates of interest

(1)     The late payment interest rate is the rate provided for in regulations made by the Treasury under this subsection.

(2)     The repayment interest rate is the rate provided for in regulations made by the Treasury under this subsection.

(3)     Regulations under subsection (1) or (2)—

(a)

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