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Finance Act 2001
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- UK Public General Acts
- 2001 c. 9
- SCHEDULE 3
- Part 2
- Paragraph 10
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10(1)This paragraph applies if—U.K.
(a)a person makes a claim for a payment under paragraph 1 or 2 of this Schedule and the Commissioners authorise it, and
(b)he makes a claim for interest under this paragraph before the end of the period of [F14 years] starting with the day when the Commissioners authorise the payment.
(2)The Commissioners must pay interest to the person on the amount concerned for the applicable period.
(3)The applicable period is the period which—
(a)starts with the day when the second or third condition in paragraph 1 or the second condition in paragraph 2 (as the case may be) is satisfied in relation to that person, and
(b)ends with the day when the Commissioners authorise the payment under that paragraph.
(4)Sub-paragraph (3) is subject to paragraph 11.
Textual Amendments
F1Words in Sch. 3 para. 10(1)(b) substituted (1.4.2011) by Finance (No. 3) Act 2010 (c. 33), s. 29(2), Sch. 13 para. 8(d); S.I. 2011/777, art. 2 (with art. 8)
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