Finance (No. 3) Act 2010 (c. 33)

SCHEDULES

SCHEDULE 9 U.K. Interest

Part 1 U.K. Corporation tax

Amendments of sections 101 to 104 U.K.

4 U.K. After section 103 insert—

“103A Further provision as to late payment interest and repayment interest

Schedule 54A makes special provision as to certain amounts of late payment interest and repayment interest.”

Commencement Information

I1 Sch. 9 para. 4 in force at 1.1.2023 for specified purposes by S.I. 2022/1277, reg. 2(2)(d) (with reg. 3)