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

I2 Sch. 54 in force at 6.10.2011 for specified purposes by S.I. 2011/2391, art. 2(c)

I3 Sch. 54 in force at 31.10.2011 for specified purposes by S.I. 2011/701, art. 3(2) (with art. 4)

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

MIRAS U.K.

8 U.K.In the case of any payment under regulations under section 375(8) of ICTA (MIRAS: payments equivalent to deductions which could have been made), the repayment interest start date is 31 January next following the tax year in which the interest payment mentioned in section 375(8)(c) was made.