Part 3 Special Provision: Date to Which Late Payment Interest Runs
Finance Act 2009 (2009 c 10) | Legislation

Part 3 Special Provision: Date to Which Late Payment Interest Runs

Deduction of income tax at source

13

(1)     This paragraph applies to any income tax which—

(a)     was payable under Chapter 15 of Part 15 of ITA 2007 (collection: deposit-takers, building societies and certain companies) in respect of payments within section 946 of that Act made in a return period,

(b)     was not paid on the date when it was due under section 951 of that Act, and

(c)     has subsequently been discharged or repaid under section 953 of that Act because the person who made the payments received payments

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