SCHEDULE 1 U.K. TRANSITIONAL PROVISIONS AND SAVINGS

PART 2 U.K. SPECIFIC PROVISIONS

Interest on unpaid tax: disapplication of regulation 82 for tax years before the tax year ending 5th April 1993 U.K.

19.  Regulation 82 (interest on tax overdue) does not apply in relation to unpaid tax in respect of a tax year ending on or before 5th April 1992.

Commencement Information

I1 Sch. 1 para. 19 in force at 6.4.2004, see reg. 1