SCHEDULES

I9I12I13I14I19I10I17I18I7I15I16I8I20I11I21I3I6I5I1I4I2I22I23SCHEDULE 53Late payment interest

Annotations:
Commencement Information
I9

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

I12

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

I13

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

I14

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

I19

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

I10

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

I17

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

I18

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

I7

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

I15

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

I16

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

I8

Sch. 53 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(a)

I20

Sch. 53 in force at 6.4.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 31

I11

Sch. 53 in force at 1.6.2019 for specified purposes by S.I. 2019/918, art. 2

I21

Sch. 53 in force at 1.6.2019 for specified purposes by S.I. 2019/921, art. 2

I3

Sch. 53 in force at 6.9.2019 for specified purposes by S.I. 2019/1238, art. 2 (with art. 3)

I6

Sch. 53 in force at 5.10.2020 for specified purposes by S.I. 2020/979, art. 3(1)

I5

Sch. 53 in force at 6.4.2021 for specified purposes by S.I. 2021/445, reg. 2;

Sch. 53 in force at 6.4.2021 for specified purposes by 2020 c. 14, Sch. 1 para. 29 (with Sch. 1 paras. 30-34);

Sch. 53 in force retrospectively at 6.4.2021 for specified purposes by 2022 c. 3, Sch. 10 para. 29

I1

Sch. 53 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(a)

I4

Sch. 53 in force at 1.1.2023 for specified purposes by S.I. 2022/1277, reg. 2(2)(b) (with reg. 3)

I2

Sch. 53 in force at 1.5.2023 for specified purposes by S.I. 2023/385, art. 2

I22

Sch. 53 in force at 30.9.2023 for specified purposes by S.I. 2023/997, art. 2

I23

Sch. 53 in force at 4.3.2024 for specified purposes by S.I. 2024/133, art. 2

C1Part 2Special provision: late payment interest start date

Annotations:
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)

Amounts postponed pending appeal under TMA 1970

C24

1

This paragraph applies to any amount if payment of the amount is postponed under section 55 of TMA 1970 pending the determination of an appeal against an assessment of income tax or capital gains tax.

2

The late payment interest start date in respect of that amount is the date which would have been the late payment interest start date if there had been no appeal.