Related Commentary  

52(1)  This section applies if a sum payable to or by the Commissioners under a judgment or order given or made in any court proceedings relating to a taxation matter (a “tax-related judgment debt”) carries interest as a result of a relevant enactment.

52(2)  The “relevant enactments” are–

(a)section 17 of the Judgments Act 1838 (judgment debts to carry interest), and

(b)any order under section 74 of the County Courts Act 1984 (interest on judgment debts etc).

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