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The Stamp Duty Reserve Tax (Amendment) Regulations 1999
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- 1999 No. 2536
- Regulation 4
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Amendments to Part II of the Schedule
4.—(1) Part II of the Schedule(1) (which restates the provisions of the Management Act specified in Part I of the Schedule as so modified where appropriate) shall be amended as follows.
(2) For section 86 of the Management Act (as so modified) there shall be substituted–
“86. Interest on overdue tax
(1) Tax which becomes due and payable shall carry interest at the rate applicable under section 178 of the Finance Act 1989(2) from 1 October 1999 or the accountable date, whichever is the later, until payment.
(3) Subsection (1) above applies even if the accountable date is a non-business day within the meaning of section 92 of the Bills of Exchange Act 1882.”(3)
(1)
Relevant amendments were made by S.I. 1989/1301, regulation 5(a), and S.I. 1993/3110, regulation 8(9).
(2)
(3)
1882 c. 61. Section 92 was amended by sections 3(1) and 4(4) of the Banking and Financial Dealings Act 1971 (c. 80).
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