- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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Finance Act 2009
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Changes over time for: Section 101
Version Superseded: 01/02/2013
Alternative versions:
- 31/08/2010- Amendment
- 06/10/2011- Amendment
- 31/10/2011- Amendment
- 17/07/2012
Point in time - 01/02/2013- Amendment
- 01/04/2013- Amendment
- 19/04/2013- Amendment
- 01/10/2013- Amendment
- 06/05/2014- Amendment
- 17/07/2014- Amendment
- 01/01/2015- Amendment
- 12/02/2015- Amendment
- 01/04/2015- Amendment
- 06/04/2017- Amendment
- 25/01/2018- Amendment
- 06/04/2018- Amendment
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- 15/03/2023- Amendment
- 01/05/2023- Amendment
- 14/09/2023- Amendment
- 30/09/2023- Amendment
- 01/03/2024- Amendment
- 04/03/2024- Amendment
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Point in time view as at 17/07/2012. This version of this provision has been superseded.
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Finance Act 2009, Section 101 is up to date with all changes known to be in force on or before 13 January 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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101Late payment interest on sums due to HMRCU.K.
This
adran has no associated
Nodiadau Esboniadol
(1)This section applies to any amount that is payable by a person to HMRC under or by virtue of an enactment.
(2)But this section does not apply to—
(a)an amount of corporation tax,
(b)an amount of petroleum revenue tax, or
(c)an amount of any description specified in an order made by the Treasury.
(3)An amount to which this section applies carries interest at the late payment interest rate from the late payment interest start date until the date of payment.
(4)The late payment interest start date in respect of any amount is the date on which that amount becomes due and payable.
(5)In Schedule 53—
(a)Part 1 makes special provision as to the amount on which late payment interest is calculated,
(b)Part 2 makes special provision as to the late payment interest start date,
(c)Part 3 makes special provision as to the date to which late payment interest runs, and
(d)Part 4 makes provision about the effect that the giving of a relief has on late payment interest.
(6)Subsection (3) applies even if the late payment interest start date is a non-business day within the meaning of section 92 of the Bills of Exchange Act 1882.
(7)Late payment interest is to be paid without any deduction of income tax.
(8)Late payment interest is not payable on late payment interest.
(9)For the purposes of this section any reference to the payment of an amount to HMRC includes a reference to its being set off against an amount payable by HMRC (and, accordingly, the reference to the date on which an amount is paid includes a reference to the date from which the set-off takes effect).
Modifications etc. (not altering text)
C1S. 101 applied by S.R. 2009/128, reg. 34 (as substituted (N.I.) (31.10.2011) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2011 (S.R. 2011/137), regs. 1(2), 7)
C2S. 101 applied by S.I. 2009/470 reg. 39(2)(b) (as substituted (31.10.2011) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2011 (S.I. 2011/784), regs. 1(2), 8)
Commencement Information
I1S. 101 in force at 31.8.2010 for specified purposes by S.I. 2010/1878, art. 2 (with art. 3)
I2S. 101 in force at 6.10.2011 for specified purposes by S.I. 2011/2391, art. 2(c)
I3S. 101 in force at 31.10.2011 for specified purposes by S.I. 2011/701, art. 3(1) (with art. 4)
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