Finance Act 2001U.K.
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.”
Commencement Information
I1Sch. 1 para. 308 in force at 1.4.2009, see art. 1(2)