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