- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (17/07/2013)
- Gwreiddiol (Fel y'i Deddfwyd)
Finance Act 2009
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Changes over time for: Paragraph 6
Version Superseded: 15/09/2016
Alternative versions:
- 31/08/2010- Amendment
- 17/07/2013
Point in time - 15/09/2016- Amendment
Status:
Point in time view as at 17/07/2013.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 03 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.
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Nodiadau Esboniadol
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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