Interest payable under this Part of this Act
shall be paid without any deduction of income tax ...
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 90: Interest on tax payable gross
Taxes Management Act 1970 · 1970 c. 9View on legislation.gov.uk
Part IX: INTEREST ON OVERDUE TAX
About this text
This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.
Reuse reviewed 21 August 2026 under Open Government Licence v3.0.