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Finance Act 1987

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Changes over time for: Cross Heading: Interest on tax repayments

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Point in time view as at 01/09/1994.

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There are currently no known outstanding effects for the Finance Act 1987, Cross Heading: Interest on tax repayments. Help about Changes to Legislation

Interest on tax repaymentsU.K.

7(1)In section 92, after subsection (4) there shall be inserted —U.K.

(4A)Interest paid under subsection (2) above shall not constitute income for any tax purposes.

(2)This paragraph shall be deemed always to have had effect.

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