Modifications etc. (not altering text)
C1 For 1988-89and also as Schedule 16A to Finance Act 1973for 1986-87and 1987-88.See S.I.1990 No.627 (in Part III Vol.5)for regulations affecting Schedule 16Afor 1987-88.
11(1)Interest charged under paragraph 3(4)above shall be treated for the purposes of the enactments mentioned in section 69of the Taxes Management Act 1970 (interest on tax)as if it were tax charged and due and payable under an assessment.
(2)References to section 86of that Act in sections 70(2)and 92of that Act (evidence, and remission of interest in certain cases)shall include a reference to paragraph 3(4)aboveF1. F2]
Textual Amendments
F1 Repealed by S.I. 1990 No.2524 reg. 3(5)coming into force 2January 1991for 1988-89and subsequent years.
F21988(F) s.58for 1988-89and subsequent years.