SCHEDULES
SCHEDULE 54Repayment interest
Part 1Repayment interest start date: general rule
Repayment of amounts paid to HMRC
4
Date B is, in the case of an amount which—
(a)
has been paid in connection with a liability to make a payment to HMRC, and
(b)
is to be repaid by them,
the date on which the payment became due and payable to HMRC.