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Finance (No. 3) Act 2010
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- 2010 c. 33
- SCHEDULE 9
- Part 1
- Amendments of sections 101 to 104
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Amendments of sections 101 to 104E+W+S+N.I.
1FA 2009 is amended as follows.E+W+S+N.I.
2In section 101 (late payment interest on sums due to HMRC), omit subsection (2)(a).E+W+S+N.I.
3(1)Section 102 (repayment interest on sums to be paid by HMRC) is amended as follows.E+W+S+N.I.
(2)Omit subsection (2)(a).
(3)In subsection (4), before paragraph (a) insert—
“(za)Part A1 makes special provision as to the amount of corporation tax on which repayment interest is calculated,”.
4After section 103 insert—E+W+S+N.I.
“103AFurther 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.”
5In section 104(1), for “103” substitute “ 103A (and Schedules 53 to 54A) ”.E+W+S+N.I.
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