Law of Value-Added Tax, Finance Act 2017 (Volume 1)
Interest payable by accountable persons.
114. (1) Where any amount of tax becomes payable under [section 76, 77, 91C(4) or 91E(4)]1 and is not paid, simple interest on the amount shall be paid by...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.