Related HMRC Manuals

33(1)   Section 90 of the Taxes Management Act 1970 (interest on overdue tax to be paid without deduction of income tax and not to be allowed as a deduction in computing income, profits or losses) shall be amended as follows.

33(2)  [Amends TMA 1970, s. 90(1)]

(a)[amends TMA 1970, s. 90(1)]

(b)[repealed by CTA 2009, s. 1326 and Sch. 3, Pt. 1.]

33(3)  [Repealed by CTA 2009, s. 1326 and Sch. 3, Pt. 1.]

33(4)  [Repealed by CTA 2009, s. 1326 and Sch. 3, Pt. 1.]

33(5)  [Repealed by CTA 2009, s. 1326 and Sch. 3, Pt. 1.]

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