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SCHEDULES

SCHEDULE 54U.K.Repayment interest

Commencement Information

I1Sch. 54 in force at 31.8.2010 for specified purposes by S.I. 2010/1878, art. 2

I2Sch. 54 in force at 6.10.2011 for specified purposes by S.I. 2011/2391, art. 2(c)

I3Sch. 54 in force at 31.10.2011 for specified purposes by S.I. 2011/701, art. 3(2) (with art. 4)

I4Sch. 54 in force at 1.2.2013 for specified purposes by S.I. 2013/67, art. 2

I5Sch. 54 in force at 1.10.2013 for specified purposes by S.I. 2013/2472, art. 2

I6Sch. 54 in force at 6.5.2014 for specified purposes by S.I. 2014/992, art. 3(2)

I7Sch. 54 in force at 1.1.2015 for specified purposes by S.I. 2014/3269, art. 4(1) (with art. 4(2))

I8Sch. 54 in force at 1.1.2015 for specified purposes by S.I. 2014/3324, art. 3

I9Sch. 54 in force at 1.4.2015 for specified purposes by S.I. 2015/974, art. 2

I10Sch. 54 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(a)

I11Sch. 54 in force at 6.4.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 31

Part 2U.K.Special provision as to repayment interest start date

Certain amounts of inheritance taxU.K.

11U.K.In the case of an amount which is repayable on a claim under section 146(2) or 150 of IHTA 1984, the repayment interest start date is the date on which the claim is made.