PART 2 Real Time Information

CHAPTER 1 Amendments to the 2003 Regulations

39 Interest on tax overdue
In regulation 82(6) (interest on tax overdue)—
(a) in sub-paragraph (a), before “68” insert “67G or”, and
(b) in sub-paragraph (b), before “68(3)(b)” insert “67G(3)(b) or”.