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The Taxes (Interest Rate) (Amendment No. 1) Regulations 2001
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- UK Statutory Instruments
- 2001 No. 204
- Explanatory Note
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Explanatory Note
(This note is not part of the Regulations)
These Regulations amend regulations 3(1) and 3AA(1) of the Taxes (Interest Rate) Regulations 1989 (S.I. 1989/1297). The effect of the amendments is to ensure that those Regulations specify the rate of interest applicable under section 178 of the Finance Act 1989 for the purposes of section 86 of the Taxes Management Act 1970 (interest on overdue tax) as the latter section has effect in relation to unpaid corporation tax assessed in respect of accounting periods of companies ending before 1st October 1993, that is, before the introduction of the arrangements for payment of corporation tax known as “pay and file”.
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