... interest subsidy 利息补贴 interest surcharge 附加利息 interest table 利率表 ...
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If a cardholder carries a balance from month to month, the cardholder will also pay interest on the surcharge.
FORBES: This Week in Credit Card News
That would have exposed them to interest charges on the uncollected tax after 31 January, and a possible surcharge as well.
BBC: HMRC relaxes online tax penalty
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