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Finance Act 2009

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Finance Act 2009, Paragraph 5 is up to date with all changes known to be in force on or before 14 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

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5(1)In the case of an amount which—U.K.

(a)has not been paid to HMRC, and

(b)is payable by virtue of a return having been filed or a claim having been made,

the repayment interest start date is the later of the dates mentioned in sub-paragraph (2).

(2)The dates are—

(a)the date (if any) on which the return was required to be filed or the claim was required to be made, and

(b)the date on which the return was in fact filed or the claim was in fact made.

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