Related Commentary  Related HMRC Manuals

104(1)  In sections 101 to 103

“HMRC” means Her Majesty's Revenue and Customs;

“late payment interest” means interest payable under section 101;

“repayment interest” means interest payable under section 102;

“revenue” has the meaning given in section 5(4) of CRCA 2005.

104(2)  A reference to the date on which an amount becomes due and payable is a reference to the date (however described) on or before which the amount must be paid.

104(3)  Sections 101 to 103 come into force on such day as the Treasury may by order appoint.

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