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The Individual Savings Account Regulations 1998
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- UK Statutory Instruments
- 1998 No. 1870
- SCHEDULE
- Paragraph 15
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[F1Payments and InterestU.K.
15.—(1) Any amount which is payable by virtue of an assessment made, or treated as made, under this Schedule is payable on the day following the end of the period of 30 days beginning with the day on which the notice of assessment is given.
(2) Sections 101 and 103 of the Finance Act 2009 apply for late payment interest on any amount that is payable to the Board under this Schedule which amount payable for this purpose is to be treated as income tax.
(3) Sections 102 and 103 of that Act apply for repayment interest on any amount that is payable by the Board under this Schedule which amount payable is to be treated as a repayment of an overpayment of income tax.
[F2(4) Payments are to be made to the Board in the manner specified by it from time to time.]]
Textual Amendments
F1 Schedule inserted (6.4.2017) by The Individual Savings Account (Amendment No. 2) Regulations 2017 (S.I. 2017/466), regs. 1, 31
F2Sch. para. 15(4) inserted (6.4.2018) by The Individual Savings Account (Amendment) Regulations 2018 (S.I. 2018/359), regs. 1, 6(b)
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