Finance Act 2009 (c. 10)

SCHEDULES

SCHEDULE 54 U.K. Repayment interest

Commencement Information

I1 Sch. 54 in force at 31.8.2010 for specified purposes by S.I. 2010/1878, art. 2

Part 2 U.K. Special provision as to repayment interest start date

Certain amounts of inheritance tax U.K.

11 U.K. In the case of an amount which is repayable on a claim under section 146(2) or 150 of IHTA 1984, the repayment interest start date is the date on which the claim is made.