90 [F1Interest on tax payable gross]U.K.
[F2(1)]Interest payable under this Part of this Act
[F2(a)]shall be paid without any deduction of income tax F3...
F3(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F4(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1S. 90 heading substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 306(4) (with Sch. 2 Pts. 1, 2)
F2S. 90(1)(a)(b) renumbered (31.7.1998) by Finance Act 1998 (c. 36), s. 33(2)
F3S. 90(1)(b) and preceding word repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 306(2), Sch. 3 Pt. 1 (with Pts. 1, 2, Sch. 2 para. 142)
F4S. 90(2) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 306(3), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
Modifications etc. (not altering text)
C1S. 90 applied (27.7.1993) by 1993 c. 34, s. 173, Sch. 19 Pt. II para.11(5)
C2 S. 90 applied (with modifications) by the Oil Taxation Act 1975 (c. 22), s. 1, Sch. 2 para. 1(1)
C3S. 90 applied by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), reg. 39(3) (as substituted (31.10.2011) by S.I. 2011/784, regs. 1(2), 8)
C4S. 90 applied (N.I.) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128), reg. 34 (as substituted (31.10.2011) by S.R. 2011/137, regs. 1(2), 7)
C5S. 90 applied (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 49(2)