Related Commentary  Related HMRC Manuals

37  [Repealed by WRA 2012, s. 147 and Sch. 14, Pt. 1.]

Commencement Date

S. 37(1)–(4) and (6) come into force on 6 April 2003 in respect of interest on overpayment of a tax credit (SI 2002/1727 (C. 52)).

S. 37(2) and (5) entered into force on 9 July 2002 as regards making regulations to prescribe rates of interest (SI 2002/1727 (C. 52)).

S. 37(5) and (6) entered into force, by virtue of SI 2002/1727 (C. 52), on:

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