Related Commentary  Related CasesRelated HMRC Manuals

86(1)  The following, namely–

(a)any amount on account of income tax which becomes due and payable in accordance with section 59A(2) of this Act, and

(b)any income tax or capital gains tax which becomes due and payable in accordance with section 55 or 59B of this Act,

shall carry interest at the rate applicable under section 178 of the Finance Act 1989 from the relevant date until payment.

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