Finance Act 1994 (c. 9)

SCHEDULES

Yn ddilys o 03/05/1994

SCHEDULE 19 U.K. Management: other amendments

Part I U.K. Amendments of Management Act

Collection and recovery U.K.

20 In section 69 of the Management Act (collection of interest on tax)—

(a) for the words “Interest charged under Part IX of this Act” there shall be substituted the words “ A penalty imposed under Part II, VA or X of this Act, a surcharge imposed under Part VA of this Act and interest charged under Part IX of this Act ”; and

(b) for the words “if it is interest on tax” there shall be substituted the words “ if it is a penalty or surcharge imposed in respect of, or if it is interest on, tax ”.