Part III Income Tax, Corporation Tax and Capital Gains Tax
Chapter I Income Tax and Corporation Tax
Corporation tax: periodic payments etc
33 Relief for interest payable under the Tax Acts.
(1)
Section 90 of the M1Taxes Management Act 1970 (interest on overdue tax to be paid without deduction of income tax and not to be allowed as a deduction in computing income, profits or losses) shall be amended as follows.
(2)
At the beginning there shall be inserted “(1)" and in the subsection (1) so formed—
(a)
after “Interest payable under this Part of this Act" there shall be inserted “
(a)
”
; F1...
F1(b)
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F2(3)
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F2(4)
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F2(5)
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