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FA 2009 late payment and repayment interest extended to PAYE, Class 1 NICs and CIS payments

by Practical Law Tax
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The Finance Act 2009, Sections 101 and 102 (Interest on Late Payments and Repayments), Appointed Days and Consequential Provisions Order 2014 (SI 2014/992) was made on 10 April 2014. The order appoints 6 May 2014 as the day on which late payment and repayment interest rules are extended to PAYE, Class 1 employer national insurance contributions and payments deducted under the construction industry scheme.

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Published on 15-Apr-2014
Resource Type Legal update: archive
Jurisdiction
  • United Kingdom
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