90(1)
Interest payable under this Part of this Act
(a) shall be paid without any deduction of income tax ...
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
90(2)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 90: Interest on tax payable gross
Taxes Management Act 1970 · 1970 c.9
Part IX: INTEREST ON OVERDUE TAX
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This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0.
Reuse reviewed 21 August 2026 under Open Government Licence v3.0.