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Finance Act 2009

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Changes over time for: Paragraph 6

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Version Superseded: 15/09/2016

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Point in time view as at 17/07/2013.

Changes to legislation:

Finance Act 2009, Paragraph 6 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

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6U.K.In respect of any amount charged by an assessment mentioned in section [F1section 1111(2) of CTA 2010] (recovery of payment of tax credit or interest on such a payment), the late payment interest start date is the date when the payment of tax credit or interest was made.

Textual Amendments

F1Words in Sch. 53 para. 6 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 722 (with Sch. 2)

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