Transitional provision4
1
In relation to any self-assessment amount payable by a person to HMRC and outstanding immediately prior to 31st October 2011—
a
section 86 of the Taxes Management 1970 (interest on overdue income tax and capital gains tax)8 has effect up to and including 30th October 2011, and
b
sections 101 and 103 of the Finance Act 2009 have effect on and after 31st October 2011.
2
In relation to any self-assessment amount payable or repayable by HMRC to a person and outstanding immediately prior to 31st October 2011—
a
b
sections 102 and 103 of the Finance Act 2009 have effect on and after 31st October 2011.