1083 Application of sections 1080 to 1082 for capital gains tax purposes

The provisions of sections 1080 to 1082 which deal with the rates of interest applicable on overdue income tax and corporation tax in normal circumstances and in cases where there is fraud or neglect and adjustments to interest paid where tax is revised by discharge or repayment are to apply, with any necessary modifications, for capital gains tax purposes.

Relevant Date: Finance Act 2021