SALF308 - Payment of Tax: Automatic Interest and Surcharges: Surcharges on Tax Charged in an Assessment for 1995/96 (or earlier) made after 6 April 1998
FA95/S109 (2)
| 3.100 | The surcharge rules apply to any income tax or capital gains tax assessment for 1995/96, or earlier, (before the introduction of self assessment) made after 6th April 1998. |
