2. 6th April 2021 is appointed as the day on which sections 101 (late payment interest) and 102 (repayment interest) of the Finance Act 2009 come into force in relation to amounts payable or paid to Her Majesty’s Revenue and Customs under Part 3AA of Schedule 4 to the Social Security Contributions Regulations 2001(1).
S.I. 2001/1004. Part 3AA was inserted by S.I. 2020/1220 and subsequently amended by 2021/308.