Finance Act 1999, Section 90 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.
(1)In section 826(4) of the Taxes Act 1988 (interest on tax overpaid)—
(a)for “the repayment of, or of the part in question of, the loan or advance mentioned in section 419(4) was made” substitute “ the event giving rise to entitlement to relief under section 419(4) occurred ”; and
(b)in paragraph (a)(i) of that subsection, after “repayment” insert “ , or the release or writing off, ”.
(2)This section has effect in relation to the release or writing off of the whole or part of a debt on or after 6th April 1999.
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