171 Rate of interest applicable to judgment debts etc: Northern Ireland
Finance Act 2016 (2016 c 24) | Legislation

171  Rate of interest applicable to judgment debts etc: Northern Ireland

(1)     This section applies if a sum payable to or by the Commissioners under a judgment or order given or made in any court proceedings relating to a taxation matter (a “tax-related judgment debt”) carries interest.

(2)     In a case where the rate of interest is specified in the judgment (in the case of the High Court) or directed by the judge (in the case of a county court), the rate specified or directed in relation to that debt may not exceed (and may not be capable of exceeding)—

(a)     in the case

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