Taxation (Interest on Non-resident Trust Distributions) Act 1990

1 Short title

This Act may be cited as the Taxation (Interest on Non-resident Trust Distributions) Act 1990.

2 Commencement

This Act commences on the day on which it receives the Royal Assent.

3 Imposition of interest charge

Interest that is payable in accordance with Income Tax Assessment Act 1936 is imposed by this Act.section 102AAM of the