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Taxes Management Act 1970
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Changes over time for: Section 69
Version Superseded: 03/05/1994
Alternative versions:
- 01/02/1991- Amendment
- 05/04/1994- Amendment
- 05/04/1994
Point in time - 03/05/1994- Amendment
- 31/07/1998- Amendment
- 01/10/1999- Amendment
- 01/04/2000- Amendment
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- 01/08/2002- Amendment
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- 06/04/2003- Amendment
- 06/04/2009- Amendment
- 01/04/2011- Amendment
- 31/10/2011- Amendment
- 16/06/2016- Amendment
- 06/04/2024- Amendment
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Taxes Management Act 1970, Section 69 is up to date with all changes known to be in force on or before 03 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.
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69 Interest on tax.U.K.
Interest charged under Part IX of this Act shall be treated for the purposes—
(a)of sections 61, 63 and 65 to 68 above , and
(b)of section 35(2)(g)(i) of the Crown Proceedings Act 1947 (rules of court to impose restrictions on set-off and counterclaim where the proceedings or set-off or counterclaim relate to taxes) and of any rules of court (including county court rules) for England and Wales or Northern Ireland, which impose such a restriction, and
(c)of section 35(2)(b) of the said Act of 1947 as set out in section 50 of that Act (which imposes corresponding restrictions in Scotland),
as if it were tax charged and due and payable under the assessment to which it relates [F1or, if it is interest on tax which is not in fact assessed, as if it were tax charged and due and payable under an assessment].
Textual Amendments
F1Words in s. 69 added (30.9.1993) by Finance (No. 2) Act 1987 (c. 51), ss. 86(1), 95(2)(3); S.I. 1992/3066, art. 2(2)(a)
Modifications etc. (not altering text)
C1 S. 69 applied (with modifications) by the Oil Taxation Act 1975 (c. 22), s. 1, Sch. 2 para. 1(1)
C2S. 69 applied (with modifications) by Finance Act 1981 (c. 35), s.134, Sch.17 para.18 (special tax on banking deposits).
C3S. 69 modified by Finance Act 1989 (c. 26), s. 157(5)
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