3.—(1) 5th October 2020 is appointed as the day on which section 101 of the Finance Act 2009 (late payment interest on sums due to HMRC) comes into force for the purposes of amounts payable to HMRC under the Disguised Remuneration Repayment Scheme 2020.
(2) 5th October 2020 is appointed as the day on which section 102 of the Finance Act 2009 (repayment interest on sums to be paid to HMRC) comes into force for the purposes of amounts payable by HMRC under the Disguised Remuneration Repayment Scheme 2020.