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Finance Act 2000

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Changes over time for: Cross Heading: Supplemental provisions about interest

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  • Sch. 6 para. 20A(1A)-(1C) inserted by 2011 c. 11 Sch. 20 para. 2 (This amendment not applied to legislation.gov.uk. Sch. 20 omitted (retrospectively) by virtue of 2013 c. 29, Sch. 42 para. 1)
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  • Sch. 6 para. 14(6)-(9) inserted by 2012 c. 14 Sch. 32 para. 4 (This amendment not applied to legislation.gov.uk. Sch. 32 Pts. 1, 2 omitted (retrospectively) by virtue of 2013 c. 29, Sch. 42 para. 1)
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  • Sch. 6 para. 24(4A)(4B) inserted by 2012 c. 14 Sch. 32 para. 7 (This amendment not applied to legislation.gov.uk. Sch. 32 Pts. 1, 2 omitted (retrospectively) by virtue of 2013 c. 29, Sch. 42 para. 1)
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  • Sch. 6 para. 28A and cross-heading inserted by 2012 c. 14 Sch. 32 para. 9 (This amendment not applied to legislation.gov.uk. Sch. 32 Pts. 1, 2 omitted (retrospectively) by virtue of 2013 c. 29, Sch. 42 para. 1)
  • Sch. 6 para. 29(8) inserted by 2012 c. 14 Sch. 32 para. 10 (This amendment not applied to legislation.gov.uk. Sch. 32 Pts. 1, 2 omitted (retrospectively) by virtue of 2013 c. 29, Sch. 42 para. 1)
  • Sch. 6 para. 40(4)(5) inserted by 2012 c. 14 Sch. 32 para. 13(3) (This amendment not applied to legislation.gov.uk. Sch. 32 Pts. 1, 2 omitted (retrospectively) by virtue of 2013 c. 29, Sch. 42 para. 1)
  • Sch. 6 para. 42A(2A) inserted by 2012 c. 14 Sch. 32 para. 14(3) (This amendment not applied to legislation.gov.uk. Sch. 32 Pts. 1, 2 omitted (retrospectively) by virtue of 2013 c. 29, Sch. 42 para. 1)
  • Sch. 6 para. 42A(5A)-(5C) inserted by 2012 c. 14 Sch. 32 para. 14(6) (This amendment not applied to legislation.gov.uk. Sch. 32 Pts. 1, 2 omitted (retrospectively) by virtue of 2013 c. 29, Sch. 42 para. 1)
  • Sch. 6 para. 42A(7) substituted by 2012 c. 14 Sch. 32 para. 14(8) (This amendment not applied to legislation.gov.uk. Sch. 32 Pts. 1, 2 omitted (retrospectively) by virtue of 2013 c. 29, Sch. 42 para. 1)
  • Sch. 6 para. 6(1A) word substituted by 2012 c. 14 Sch. 32 para. 3(2) (This amendment not applied to legislation.gov.uk. Sch. 32 Pts. 1, 2 omitted (retrospectively) by virtue of 2013 c. 29, Sch. 42 para. 1)
  • Sch. 6 para. 42A(6) words inserted by 2012 c. 14 Sch. 32 para. 14(7) (This amendment not applied to legislation.gov.uk. Sch. 32 Pts. 1, 2 omitted (retrospectively) by virtue of 2013 c. 29, Sch. 42 para. 1)
  • Sch. 6 para. 42A(2)(a) words substituted by 2012 c. 14 Sch. 32 para. 14(2) (This amendment not applied to legislation.gov.uk. Sch. 32 Pts. 1, 2 omitted (retrospectively) by virtue of 2013 c. 29, Sch. 42 para. 1)
  • Sch. 6 para. 42A(5) Table words substituted by 2012 c. 14 Sch. 32 para. 14(5)(a) (This amendment not applied to legislation.gov.uk. Sch. 32 Pts. 1, 2 omitted (retrospectively) by virtue of 2013 c. 29, Sch. 42 para. 1)
  • Sch. 6 para. 42A(5) Table words substituted by 2012 c. 14 Sch. 32 para. 14(5)(b) (This amendment not applied to legislation.gov.uk. Sch. 32 Pts. 1, 2 omitted (retrospectively) by virtue of 2013 c. 29, Sch. 42 para. 1)
  • Sch. 6 para. 42A(5) words substituted by 2012 c. 14 Sch. 32 para. 20(1)(a) (This amendment not applied to legislation.gov.uk. Sch. 32 Pts. 1, 2 omitted (retrospectively) by virtue of 2013 c. 29, Sch. 42 para. 1)
  • Sch. 6 para. 42A(5) words substituted by 2012 c. 14 Sch. 32 para. 20(1)(b) (This amendment not applied to legislation.gov.uk. Sch. 32 Pts. 1, 2 omitted (retrospectively) by virtue of 2013 c. 29, Sch. 42 para. 1)
  • Sch. 6 para. 42A(5) words substituted by 2012 c. 14 Sch. 32 para. 20(1)(c)
  • Sch. 22 para. 18A and cross-heading inserted by 2024 c. 3 Sch. 8 para. 2(2)
  • Sch. 22 para. 46(3) inserted by 2024 c. 3 Sch. 8 para. 4(b)
  • Sch. 22 para. 23(3) inserted by 2024 c. 3 Sch. 8 para. 6
  • Sch. 22 para. 37(6) inserted by 2024 c. 3 Sch. 8 para. 7(1)(b)

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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