[F1103AFurther provision as to late payment interest and repayment interestU.K.
This section has no associated Explanatory Notes
Schedule 54A makes special provision as to certain amounts of late payment interest and repayment interest.]
Textual Amendments
F1S. 103A inserted (1.1.2023 for specified purposes) by Finance (No. 3) Act 2010 (c. 33), s. 25(2), Sch. 9 para. 4; S.I. 2022/1277, reg. 2(2)(d) (with reg. 3)