Late Payment of Commercial Debts (Interest) Act 1998.
Series: Inland Revenue Tax Bulletin ; August 1999, 686-687(2)Publication details: 1999Subject(s): Summary: 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).| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS61156 (Browse shelf(Opens below)) | 1 | Available | 101721-1001 |
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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).