xmlns:atom="http://www.w3.org/2005/Atom"
Introductory Text
PART 1 GENERAL
1.Citation and commencement
2.Interpretation
PART 2 Interest on unpaid tax
3.Interpretation of Part 2
4.Relevant date
PART 3 Rates of interest in general
5.Meaning of “Bank of England rate”
6.Late payment interest rate
7.Repayment interest rate
Signature
Explanatory Note