Version Superseded: 24/05/2024
Point in time view as at 15/03/2018.
Finance Act 2011, Paragraph 5 is up to date with all changes known to be in force on or before 09 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
5U.K.In section 87(3) of that Act (interest on unpaid tax), after paragraph (a) insert—
“(aza)in the case of an amount payable by virtue of paragraph 6 of Schedule 6B (adjustment for change of circumstances), the date of the event;”.
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