1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

30.21Interest on Tax Underpaid/Overpaid CATCA s51 Interest on tax underpaid is payable at a rate of 0.0219% per day (See Chart 10 for earlier rates). Tax repayments carry interest at a rate of 0....
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Other Editions

  • Taxation Summary, Finance (No. 2) Act 2023
  • Taxation Summary, Finance Act 2022
  • Taxation Summary, Finance Act 2021
  • Taxation Summary, Finance Act 2020
  • Taxation Summary, Finance Act 2019
  • Taxation Summary, Finance Act 2018
  • Taxation Summary, Finance Act 2017
  • Taxation Summary, Finance Act 2016