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Finance Act 2000
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- UK Public General Acts
- 2000 c. 17
- SCHEDULE 6
- Part VII
- Supplemental provisions about interest
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Supplemental provisions about interestU.K.
87(1)Interest under any of paragraphs 81 to 85 shall be paid without any deduction of income tax.U.K.
(2)Sub-paragraph (3) applies where—
(a)an amount carries interest under any of paragraphs 81 to 85 (or would do so apart from that sub-paragraph); and
(b)all or part of the amount turns out not to be due.
(3)In such a case—
(a)the amount or part that turns out not to be due shall not carry interest under the applicable paragraph and shall be treated as never having done so; and
(b)all such adjustments as are reasonable shall be made, including (subject to paragraphs 64 to 76) adjustments by way of repayment.
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