Imposition
3 Imposition
General interest charge is imposed as a tax by this section, but only to the extent to which that charge cannot validly be imposed otherwise than as a tax.
In this section:
general interest charge means the charge worked out under Part IIA of the Taxation Administration Act 1953.
Notes to the General Interest Charge (Imposition) Act 1999
Note 1
The General Interest Charge (Imposition) Act 1999 as shown in this compilation comprises Act No. 6, 1999 amended as indicated in the Tables below.
For all relevant information pertaining to application, saving or transitional provisions see Table A.
Table of Acts
Act Number
and year Date
of Assent Date of commencement Application, saving or transitional provisions
General Interest Charge (Imposition) Act 1999 6, 1999 31 Mar 1999 31 Mar 1999
Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 101, 2006 14 Sept 2006 Schedule 2 (items 1017, 1022) and Schedule 6 (items 1, 6-11): Royal Assent Sch. 6 (items 1, 6-11)
Table of Amendments
ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted
Provision affected How affected
S. 3 am. No. 101, 2006
Table A
Application, saving or transitional provisions
Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 (No. 101, 1997)
Schedule 6
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