Finance Act 2009 (c. 10)

SCHEDULES

SCHEDULE 53 U.K. Late payment interest

Commencement Information

I1 Sch. 53 in force at 31.8.2010 for specified purposes by S.I. 2010/1878, art. 2 (with art. 3)

I2 Sch. 53 in force at 6.10.2011 for specified purposes by S.I. 2011/2391, art. 2(c)

I3 Sch. 53 in force at 31.10.2011 for specified purposes by S.I. 2011/701, art. 3(1) (with art. 4)

I4 Sch. 53 in force at 1.2.2013 for specified purposes by S.I. 2013/67, art. 2

I5 Sch. 53 in force at 1.4.2013 for specified purposes by S.I. 2013/280, art. 2

I6 Sch. 53 in force at 1.10.2013 for specified purposes by S.I. 2013/2472, art. 2

I7 Sch. 53 in force at 6.5.2014 for specified purposes by S.I. 2014/992, art. 3(1)

I8 Sch. 53 in force retrospectively at 6.5.2014 for further specified purposes by Finance Act 2019 (c. 1), s. 88(6)

I9 Sch. 53 in force at 1.1.2015 for specified purposes by S.I. 2014/3269, art. 4(1) (with art. 4(2))

I10 Sch. 53 in force at 1.1.2015 for specified purposes by S.I. 2014/3324, art. 3

I11 Sch. 53 in force at 1.4.2015 for specified purposes by S.I. 2015/974, art. 2

Part 2 U.K. Special provision: late payment interest start date

Modifications etc. (not altering text)

C1 Sch. 53 Pt. 2 modified (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 para. 30(2)

Certain other amounts of inheritance tax U.K.

9 U.K. In the case of an amount which is payable under section 147(4) of IHTA 1984, the late payment interest start date is the day after the end of the period of 6 months beginning with the date of the testator's death.