Section 88A: Determinations under section 88.

Taxes Management Act 1970 · 1970 c. 9View on legislation.gov.uk

OWD Ltd trading as Birmingham Cash and Carry (In Liquidation) and another v Commissioners for Her Majesty’s Revenue and Customs [2019] UKSC 30
Taxes Management Act 1970
- Section 88: Interest on tax recovered to make good loss due to taxpayer's fault.
- Section 89: The prescribed rate of interest.

Part IX: INTEREST ON OVERDUE TAX

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