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33 Interest On Late Payment Of Amounts Required To Be Deducted From Pay

Volume 403: debated on Monday 14 April 2003

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Resolved,

That provision may be made about the tax treatment of interest on amounts payable under regulations made under—

  • (a) section 566 of the Income and Corporation Taxes Act 1988,
  • (b) paragraph 6 of Schedule 1 to the Social Security Contributions and Benefits Act 1992 or the Social Security Contributions and Benefits (Northern Ireland) Act 1992, or
  • (c) section 22 of the Teaching and Higher Education Act 1998 or Article 3 of the Education (Student Support) (Northern Ireland) Order 1998.