Point in time view as at 24/02/2022.
There are currently no known outstanding effects for the Finance Act 2004, Paragraph 14.
14(1)Amount A arises if paragraph (a) of section 179(2) (interest rate to be not less than prescribed amount) is not complied with.U.K.
(2)Amount A is—
where—
IR is the rate of interest payable at the relevant time,
PIR is the rate of interest prescribed by regulations under that paragraph, and
AO is the amount owing (not including interest) at the relevant time.
Commencement Information
I1Ss. 160-274, 281, Schs. 30-35 in force at 6.4.2006 but any power to make an order or regulations under those provisions may be exercised at any time after Royal Assent, see s. 284
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