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

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)

I4 Sch. 54 in force at 1.2.2013 for specified purposes by S.I. 2013/67, art. 2

I5 Sch. 54 in force at 1.10.2013 for specified purposes by S.I. 2013/2472, art. 2

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

Income accumulated under certain trusts U.K.

9 U.K. In the case of a repayment made in consequence of a claim under section 228 of the Income Tax Act 1952 (relief in respect of income accumulated under trusts), the repayment is to be treated as if it were a repayment of income tax paid by the claimant for the tax year in which the contingency mentioned in that section happened.