Version Superseded: 31/01/2013
Point in time view as at 24/07/2002.
There are currently no known outstanding effects for the Finance Act 1988, Paragraph 11.
11(1)Interest charged under paragraph 3(4) above shall be treated for the purposes of the enactments mentioned in section 69 of the Taxes Management Act 1970 (interest on tax) as if it were tax charged and due and payable under an assessment.U.K.
(2)References to section 86 of that Act in sections 70(2) and 92 of that Act (evidence, and remission of interest in certain cases) shall include a reference to paragraph 3(4) above.
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