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Late Payment of Commercial Debts (Interest) Act 1998.

Late Payment of Commercial Debts (Interest) Act 1998. - 1999 - Inland Revenue Tax Bulletin August 1999, 686-687(2) .

Considers whether interest under the Late Payment of Commercial Debts (Interest) Act 1998 is 'yearly' interest within the meaning of Income and Corporation Taxes Act 1988 s349(2).

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