GENERAL INTEREST CHARGE (IMPOSITION) ACT 1999

SECTION 3   IMPOSITION  

3(1)   [General interest charge imposed]  

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.

3(2)   [Interpretation]  

In this section:

general interest charge
means the charge worked out under Part IIA of the Taxation Administration Act 1953 .