The Finance Act 2008, Section 135 (Coronavirus) Order 2020
This Order is made in exercise of the powers conferred in section 135 of the Finance Act 2008 (c. 9) (“the Act”). That section provides that, in the case of a disaster or emergency specified by the Treasury as having national significance, no interest or surcharges will be charged where the Commissioners for Her Majesty’s Revenue and Customs have agreed to defer payments in respect of specified liabilities under an enactment or contract settlement.
Lifecycle
Department
Made
02 Sept 2020
—
In force
25 Sept 2020
Enabling power
The Treasury, in accordance with section 135(9) of that Act, consider the emergency referred to in this Order to be of national significance.
DocumentsOpen on legislation.gov.uk →