Petroleum Resource Rent Tax (Interest on Underpayments) Act 1987

1 Short title

This Act may be cited as the Petroleum Resource Rent Tax (Interest on Underpayments) Act 1987.

2 Commencement

This Act shall come into operation on the day on which the Petroleum Resource Rent Tax Assessment Act 1987 comes into operation.

3 Imposition of interest charge

Interest that is payable in accordance with Petroleum Resource Rent Tax Assessment Act 1987 is imposed by this Act.section 65 of the