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Home/Legislation/Taxation (Interest on Overpayments and Early Payments) Act 1983/8I

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Taxation (Interest on Overpayments and Early Payments) Act 1983

8IRate of interest

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#### 8I Rate of interest Interest under this Part is payable at the base interest rate (within the meaning of the Tax Act).

Previous section8HInterest period—full self‑assessment taxpayer Next section8KInterpretation

Section 8I - Taxation (Interest on Overpayments and Early Payments) Act 1983 - Rate of interest — Zoe