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

Income tax deducted at source U.K.

6 U.K. In the case of a repayment of income tax deducted at source for a tax year, the repayment interest start date is 31 January next following that year.