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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).

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).