104 Supplementary
Finance Act 2009 (2009 c 10) | Legislation

104 Ìý³§³Ü±è±è±ô±ð³¾±ð²Ô³Ù²¹°ù²â

(1)     In sections 101 to [103A (and Schedules 53 to 54A)]—

“HMRC†means Her Majesty's Revenue and Customs;

“late payment interest†means interest payable under section 101;

“repayment interest†means interest payable under section 102; “revenue†has the meaning given in section 5(4) of CRCA 2005.

(2)     A reference to the date on which an amount becomes due and payable is a

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