Overpayment of taxU.K.
5(1)This paragraph applies to any amount of income tax or capital gains tax which is assessed and recoverable by virtue of an assessment under section 30 of TMA 1970 (recovery of overpayment of tax etc).U.K.
(2)The late payment interest start date in respect of that amount is 31 January next following the tax year in respect of which the assessment under section 30 is made.