PART 4Miscellaneous and final
Administration
105Interest on unpaid tax in case of disaster etc of national significance
1
Section 135 of FA 2008 (interest on unpaid tax in case of disaster etc of national significance) is amended as follows.
2
In subsection (2), for the words from “arising” to the end substitute
that—
a
arises under or by virtue of an enactment or a contract settlement, and
b
is of a description (if any) specified in the order.
3
In subsection (4)—
a
after “relief period” insert “
, in relation to a deferred amount,
”
;
b
in paragraph (b), after “revoked” insert “
or amended so that it ceases to have effect in relation to the deferred amount
”
.
4
In subsection (10)—
a
at the end of paragraph (a), omit “and”;
b
at the end of paragraph (b) insert
, and
c
may specify different dates in relation to liabilities of different descriptions.
5
The amendments made by this section have effect from 20 March 2020.