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Finance Act 1989
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161Tax carrying interest under TMA ss. 86 and 88
The following subsection shall be substituted for section 88(3) of the [1970 c. 9.] Taxes Management Act 1970—
“(3)Where it is finally determined that any tax carries interest under this section, the tax shall carry no interest under section 86 or 86A above (and, accordingly, any interest under either of those sections which has been paid before the final determination shall be set off against the amount of the interest under this section); and for the purposes of this subsection a determination that tax carries interest is not final until it can no longer be varied, whether by any Commissioners on appeal or by the order of any court.”
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