Policy paper

Inheritance Tax: interest changes to support the new digital service

This Tax Information and Impact Note is about Inheritance Tax changes to support the new digital service.

Document

Inheritance Tax: interest changes to support the new digital service

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Details

The measure amends the legislation relating to late payment interest to extend the power to make regulations to allow the instalment interest provisions relating to certain financial institutions and companies to be updated and clarify the period from when interest is charged.

Published 10 December 2014