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Finance Act 1982
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69Interest on unpaid tax
(1)In section 86 of the Taxes Management Act 1970 (interest on overdue tax) in subsection (3) (date when interest becomes payable)—
(a)the following paragraph shall be inserted after paragraph (a)—
“(aa)in relation to any tax payable in accordance with the determination of an appeal against an assessment but which had not been charged by the assessment, the date which if it had been charged would by virtue of paragraph (a) above have been the reckonable date; and”;
and
(b)in paragraph (b) after the words " paragraph (a)" there shall be inserted the words " or paragraph (aa) ".
(2)This section has effect in relation to notices of assessment to tax issued after the passing of this Act.
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