| Links from Section 111AAY | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
is the rate, represented by P in the formula T × D × P in section 1080(2)(c)(i), that would apply under that formula if the GloBE tax due under this Part was tax within the meaning of that section, and the period during which the tax remains unpaid was the period of delay, within the meaning of that section. |
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Taxes Consolidation Act, 1997 |
(3)Subsections (3) to (5) of section 1080 shall apply to interest payable on GloBE tax under subsection (1) as those subsections apply to interest payable on a tax under that section. |
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| Links to Section 111AAY (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
(3) Interest is payable under section 111AAY on any surcharge as if the surcharge were GloBE tax, and the surcharge and any interest on that surcharge is chargeable and recoverable as if the surcharge and that interest were GloBE tax. |
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