SCHEDULES

I13I10I12I19I16I17I9I18I15I21I20I14I11I7I4I2I6I3I8I5I1SCHEDULE 54Repayment interest

Annotations:
Commencement Information
I13

Sch. 54 in force at 31.8.2010 for specified purposes by S.I. 2010/1878, art. 2

I10

Sch. 54 in force at 6.10.2011 for specified purposes by S.I. 2011/2391, art. 2(c)

I12

Sch. 54 in force at 31.10.2011 for specified purposes by S.I. 2011/701, art. 3(2) (with art. 4)

I19

Sch. 54 in force at 1.2.2013 for specified purposes by S.I. 2013/67, art. 2

I16

Sch. 54 in force at 1.10.2013 for specified purposes by S.I. 2013/2472, art. 2

I17

Sch. 54 in force at 6.5.2014 for specified purposes by S.I. 2014/992, art. 3(2)

I9

Sch. 54 in force at 1.1.2015 for specified purposes by S.I. 2014/3269, art. 4(1) (with art. 4(2))

I18

Sch. 54 in force at 1.1.2015 for specified purposes by S.I. 2014/3324, art. 3

I15

Sch. 54 in force at 1.4.2015 for specified purposes by S.I. 2015/974, art. 2

I21

Sch. 54 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(a)

I20

Sch. 54 in force at 6.4.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 31

I14

Sch. 54 in force at 1.6.2019 for specified purposes by S.I. 2019/918, art. 2

I11

Sch. 54 in force at 1.6.2019 for specified purposes by S.I. 2019/921, art. 2

I7

Sch. 54 in force at 6.9.2019 for specified purposes by S.I. 2019/1238, art. 2 (with art. 3)

I4

Sch. 54 in force at 5.10.2020 for specified purposes by S.I. 2020/979, art. 3(2)

I2

Sch. 54 in force at 6.4.2021 for specified purposes by S.I. 2021/445, reg. 2

Sch. 54 in force at 6.4.2021 for specified purposes by 2020 c. 14, Sch. 1 para. 29 (with Sch. 1 paras. 30-34)

Sch. 54 in force retrospectively at 6.4.2021 for specified purposes by 2022 c. 3, Sch. 10 para. 29

I6

Sch. 54 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(a)

I3

Sch. 54 in force at 1.1.2023 for specified purposes by S.I. 2022/1277, reg. 2(2)(b) (with reg. 3)

I8

Sch. 54 in force at 1.5.2023 for specified purposes by S.I. 2023/385, art. 2

I5

Sch. 54 in force at 30.9.2023 for specified purposes by S.I. 2023/997, art. 2

I1

Sch. 54 in force at 4.3.2024 for specified purposes by S.I. 2024/133, art. 2

C1Part 2Special provision as to repayment interest start date

Annotations:
Modifications etc. (not altering text)

F1Tax on payments out of discretionary trust taxable as employment income

Annotations:
Amendments (Textual)
F1

Sch. 54 para. 9A and cross-heading inserted (with effect in accordance with art. 4(3) of the amending S.I.) by The Enactment of Extra-Statutory Concessions Order 2010 (S.I. 2010/157), arts. 1, 4(2)

9A

In the case of a repayment made in consequence of a claim under section 496B of ITA 2007 (relief for payments by discretionary trust taxable as employment income) the repayment interest start date is 31 January next following the end of the tax year to which the claim relates.