Modifications etc. (not altering text)
C1Sch. 6 modified (coming into force in accordance with art. 1 of the amending S.I.) by The Climate Change Levy (Suspension of Recycling Exemption) Order 2011 (S.I. 2011/1023), arts. 1, 2, 3
C2Sch. 6 modified (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 para. 1(1)
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.