http://www.legislation.gov.uk/id/uksi/2020/934

http://www.legislation.gov.uk/uksi/2020/934/article/3/made

The Finance Act 2008, Section 135 (Coronavirus) Order 2020

en

King's Printer of Acts of Parliament

2020-09-03

INCOME TAX

VALUE ADDED TAX

This Order is made in exercise of the powers conferred in section 135 of the Finance Act 2008 (c. 9) (“the Act”). That section provides that, in the case of a disaster or emergency specified by the Treasury as having national significance, no interest or surcharges will be charged where the Commissioners for Her Majesty’s Revenue and Customs have agreed to defer payments in respect of specified liabilities under an enactment or contract settlement.

Specified liabilities3