Finance Act 2001
This section has no associated Explanatory Memorandum
308. For paragraph 14(4) of Schedule 3 (appeals) substitute—
“(4) The rate of interest is the rate applicable under section 197 of the Finance Act 1996.”
308. For paragraph 14(4) of Schedule 3 (appeals) substitute—
“(4) The rate of interest is the rate applicable under section 197 of the Finance Act 1996.”