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

Part 1 U.K. Repayment interest start date: general rule

Introductory U.K.

1 (1) This Part sets out the general rule for determining the repayment interest start date. U.K.

(2) The general rule is subject to the special provision made by Part 2.