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Version status: Partially repealed | Document consolidation status: Updated to reflect all known changes
Version date: 1 April 2005 - onwards
  Version 3 of 3    

129. Interest on unpaid and overpaid tax.

(1) The Principal Act is amended -

(a) in sections 172K(6)(b) (inserted by the Finance Act, 1999), 240(3) (as amended by the Finance Act, 1998), 730G(7)(b) (inserted by the Finance Act, 2000), 739F(7)(b) (inserted by the Finance Act, 2000), 784E(6)(b) (inserted by the Finance Act, 1999) and 848M(6)(b) (inserted by the Finance Act, 2001), by substituting "0.0322 per cent for each day or part of a day" for "1 per cent for each month or part of a month",

(b) in section 531(9), by substituting "0.0322 per cent for each day or part of a day on" for "1 per cent for each month or part of a month during",

(c) in section 942(6)(b), by substituting "0.0161 per cent, or such other rate (if any) prescribed by the Minister for Finance by regulations, for each day or part of a day" for "0.6 per cent, or such other rate (if any) prescribed by the Minister for Finance by regulations, for each month or part of a month",

(d) in section 953(7), by substituting "0.0161 per cent, or such other rate (if any

Comparing proposed amendment...