SCHEDULES
I11I14I15I16I21I12I19I20I9I17I18I10I22I13I23I3I8I5I1I4I2I7I6SCHEDULE 53Late payment interest
Sch. 53 in force at 6.10.2011 for specified purposes by S.I. 2011/2391, art. 2(c)
Sch. 53 in force at 31.10.2011 for specified purposes by S.I. 2011/701, art. 3(1) (with art. 4)
Sch. 53 in force at 1.2.2013 for specified purposes by S.I. 2013/67, art. 2
Sch. 53 in force at 1.4.2013 for specified purposes by S.I. 2013/280, art. 2
Sch. 53 in force at 1.10.2013 for specified purposes by S.I. 2013/2472, art. 2
Sch. 53 in force at 6.5.2014 for specified purposes by S.I. 2014/992, art. 3(1)
Sch. 53 in force retrospectively at 6.5.2014 for further specified purposes by Finance Act 2019 (c. 1), s. 88(6)
Sch. 53 in force at 1.1.2015 for specified purposes by S.I. 2014/3269, art. 4(1) (with art. 4(2))
Sch. 53 in force at 1.1.2015 for specified purposes by S.I. 2014/3324, art. 3
Sch. 53 in force at 1.4.2015 for specified purposes by S.I. 2015/974, art. 2
Sch. 53 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(a)
Sch. 53 in force at 6.4.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 31
Sch. 53 in force at 1.6.2019 for specified purposes by S.I. 2019/918, art. 2
Sch. 53 in force at 1.6.2019 for specified purposes by S.I. 2019/921, art. 2
Sch. 53 in force at 6.9.2019 for specified purposes by S.I. 2019/1238, art. 2 (with art. 3)
Sch. 53 in force at 5.10.2020 for specified purposes by S.I. 2020/979, art. 3(1)
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
Sch. 53 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(a)
Sch. 53 in force at 1.1.2023 for specified purposes by S.I. 2022/1277, reg. 2(2)(b) (with reg. 3)
Sch. 53 in force at 1.5.2023 for specified purposes by S.I. 2023/385, art. 2
Sch. 53 in force at 30.9.2023 for specified purposes by S.I. 2023/997, art. 2
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
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
8
An amount of inheritance tax which is underpaid in consequence of any of the following provisions—
a
section 146(1) of IHTA 1984,
b
section 19 of the Inheritance (Provision for Family and Dependants) Act 1975, or
c
Article 21 of the Inheritance (Provision for Family and Dependants) (Northern Ireland) Order 1979,
does not carry late payment interest before the order mentioned in that provision is made.
9
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.
Sch. 53 in force at 31.8.2010 for specified purposes by S.I. 2010/1878, art. 2 (with art. 3)