The Income Tax (Interest on Unpaid Tax and Repayment Supplement) (No. 2) Order 1986
The Treasury, in exercise of the powers conferred on them by section 40(2) of the Finance Act 1967(a), by section 89(2) of the Taxes Management Act 1970(b), and by sections 47(7) and (10) and 48(6) of the Finance (No. 2) Act 1975(c), hereby make the following Order:—