TAXATION Corporation tax interest
5th August 1999, Page 28
5th August 1999
Page 28
Page 28, 5th August 1999
— TAXATION Corporation tax interest
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The Inland Revenue has new rates of interest for underpaid and overpaid corporation tax, and early payments of corporation tax not due by instalments, for accounting ending on or after i July 1999 the rate of interest charged on underpaid instalments has decreased from 7.25% to 7.00%; the rate on overpaid instalments and corporation tax paid early (but not due by instalments) has decreased from 5.00% to 4.75%.