Finance Act 2009 (c. 10)

SCHEDULES

SCHEDULE 54 U.K. Repayment interest

Commencement Information

I1 Sch. 54 in force at 31.8.2010 for specified purposes by S.I. 2010/1878, art. 2

Part 2 U.K. Special provision as to repayment interest start date

Certain amounts of inheritance tax U.K.

12 U.K. In the case of an amount which is repayable under section 147(2) of IHTA 1984, the repayment interest start date is the date on which the tax was paid.