http://www.legislation.gov.uk/uksi/1988/1278/contents/made

The Income Tax (Interest on Unpaid Tax and Repayment Supplement) (No. 2) Order 1988

Corporation tax

Income tax

Tax

Capital gains tax

King's Printer of Acts of Parliament

2011-07-04

INCOME TAX

On and after 6th August 1988 this Order increases from 7.75 per cent. per annum to 9.75 per cent. per annum the rate of interest chargeable on unpaid income tax, surtax, capital gains tax, corporation tax (including advance corporation tax), development land tax, petroleum revenue tax, profits tax, excess profits tax, excess profits levy and on overpaid development land tax. The Order also provides that on and after 6th August 1988 supplement in respect of repayments of certain taxes will be at the rate of 9.75 per cent. per annum instead of 7.75 per cent. per annum.