15 Inheritance tax: interest
Finance (No 2) Act 2015 (2015 c 33) | Legislation

Interest

15  Inheritance tax: interest

(1)     In section 107 of FA 1986 (changes in financial institutions: interest)—

(a)     in subsection (4), for the words from “section 234(4)” to “above)” substitute “paragraph 7(8) of Schedule 53 to the Finance Act 2009 (late payment interest: inheritance tax payable by instalments)”;

(b)     in subsection (5), for

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