Related Commentary  Related HMRC Manuals

101(1)  This section applies to any amount that is payable by a person to HMRC under or by virtue of an enactment.

101(2)  But this section does not apply to–

(a)an amount of corporation tax,

(b)[not relevant to income tax, corporation tax or capital gains tax,]

(c)an amount of any description specified in an order made by the Treasury.

101(3)  An amount to which this section applies carries interest at the late payment interest rate from the late payment interest start date until the date of payment.

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