C4C3C6C7C8C10 PART VI COLLECTION AND RECOVERY
Pt. 6 applied (with modifications) by The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993 (S.I. 1993/743), reg. 14(2) (revoked (6.4.2007) by S.I. 2005/2045, Sch. 2)
Pt. 6 modified (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 18 para. 39(2)(a) (with Sch. 18 para. 59(2)); S.I. 1998/3173, art. 2
Pt. 6: power to apply conferred (with effect in accordance with s. 114(2) of the amending Act) by Finance Act 1999 (c. 16), Sch. 17 para. 17(a)
Pt. 6 applied (with modifications) by The Income Tax (Employments) Regulations 1993 (S.I. 1993/744), reg. 49(7) (as amended (19.8.1999) by The Income Tax (Employments) (Amendment No. 3) Regulations 1999 (S.I. 1999/2155), regs. 1(1), 7)
Pt. VI applied (5.10.1999) by Tax Credits Act 1999 (c. 10), s. 20(2), Sch. 4 paras. 2(3), 4(3)
Supplemental
C1C2C5C969 Interest on tax.
F2A penalty imposed under Part II, VA or X of this Act F4or under Schedule 18 to the Finance Act 1998, a surcharge imposed under Part VA of this Act and interest charged under Part IX of this ActF5or recoverable under section 826(8A) of the principal Act as if it were interest so charged 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, F3if it is a penalty or surcharge imposed in respect of, or if it is interest on, tax which is not in fact assessed, F6or if it is interest recoverable under section 826(8A) of the principal Act, as if it were tax charged and due and payable under an assessment.
Pt. 6 applied by The Income Tax (Entertainers and Sportsmen) Regulations 1987 (S.I. 1987/530), reg. 11(3)