104 Supplementary

104 听厂耻辫辫濒别尘别苍迟补谤测

(1)聽聽聽聽 In sections 101 to [103A (and Schedules 53 to 54A)]鈥

鈥淗MRC鈥 means Her Majesty's Revenue and Customs;

鈥渓ate payment interest鈥 means interest payable under section 101;

鈥渞epayment interest鈥 means interest payable under section 102; 鈥渞evenue鈥 has the meaning given in section 5(4) of CRCA 2005.

(2)聽聽聽聽 A reference to the date on which an amount becomes due and payable is a

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