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3. (1) 31st October 2011 is the day appointed for the coming into force of sections 101 and 103 of the Finance Act 2009 (late payment interest on sums due to HMRC)(1) for the purposes of any self-assessment amount payable by a person to HMRC.
(2) 31st October 2011 is the day appointed for the coming into force of sections 102 and 103 of the Finance Act 2009 (repayment interest on sums to be paid by HMRC)(2) for the purposes of any self-assessment amount payable or repayable by HMRC to any person.
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