CH140000 - Interest: contents

  1. CH140100
    Overview
  2. CH140110
    How to use this guidance
  3. CH140120
    Legislation
  4. CH140140
    Commencement date
  5. CH140160
    Taxes and duties covered
  6. CH140180
    Rates of interest
  7. CH140190
    Interest start and end dates
  8. CH140200
    Meaning of payment and set off
  9. CH140220
    Establishing the number of days for interest
  10. CH140240
    Under or by virtue of an enactment
  11. CH140260
    Simple interest, not compound
  12. CH140280
    Payments by instalment
  13. CH140290
    Payments on account
  14. CH140295
    Liability to pay interest - no discretion
  15. CH140300
    Appeals, mitigation and interest objections
  16. CH140310
    Contract settlements involving direct taxes
  17. CH140320
    Breathing space
  18. CH141000
    Late payment interest: contents
  19. CH146000
    Repayment interest: contents
  20. CH149930
    Summary of special provisions
  21. CH149950
    Glossary