4U.K.After section 103 insert—
“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.”
Commencement Information
I1Sch. 9 para. 4 in force at 1.1.2023 for specified purposes by S.I. 2022/1277, reg. 2(2)(d) (with reg. 3)