9.5Imposition of Interest and Penalties for Initial and Annual Discretionary Trust Levies
9.5.1Interest on late payment
CATCA 2003 s51
Simple interest, without deduction of income tax, at the ra...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.
The Taxation of Gifts and Inheritances, Finance Act 2019
The Taxation of Gifts and Inheritances, Finance Act 2012