http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/19/part/I

SCHEDULES

SCHEDULE 19 Management: other amendments

Part I Amendments of Management Act

Interest on overdue tax or tax recovered

F123

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24

In subsection (1) of section 87A of the Management Act (interest on overdue corporation tax etc.), for the words “section 10 of the principal Act” there shall be substituted the words “ section 59D of this Act ”.