SCHEDULES

SCHEDULE 2 U.K. Returns for disposals of UK land etc

PART 3 U.K. Consequential amendments

Late payment interest U.K.

31 U.K. So far as relating to amounts that are payable (or repayable) as a result of a requirement under this Schedule, sections 101 to 103 of FA 2009 (late payment interest on sums due to HMRC etc) come into force on 6 April 2019.