Finance Act 2009 (c. 10)

Part 7 U.K. Administration

Interest U.K.

[F1 103A Further provision as to late payment interest and repayment interest U.K.

Schedule 54A makes special provision as to certain amounts of late payment interest and repayment interest.]

Textual Amendments

F1 S. 103A inserted (1.1.2023 for specified purposes) by Finance (No. 3) Act 2010 (c. 33), s. 25(2), Sch. 9 para. 4; S.I. 2022/1277, reg. 2(2)(d) (with reg. 3)