000 00560cam a2200145 4500
001 ABS61156
008 000000n1999 000 0 eng u
035 _a(Sirsi) u101721
245 _aLate Payment of Commercial Debts (Interest) Act 1998.
260 _c1999
490 _aInland Revenue Tax Bulletin
_vAugust 1999, 686-687(2)
520 _aConsiders 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).
690 _aTAXATION
942 _n0
999 _c60846
_d60846