SCHEDULES

SCHEDULE 54 U.K.Repayment interest

Commencement Information

I1 Sch. 54 in force at 31.8.2010 for specified purposes by S.I. 2010/1878, art. 2

I2 Sch. 54 in force at 6.10.2011 for specified purposes by S.I. 2011/2391, art. 2(c)

I3 Sch. 54 in force at 31.10.2011 for specified purposes by S.I. 2011/701, art. 3(2) (with art. 4)

I4 Sch. 54 in force at 1.2.2013 for specified purposes by S.I. 2013/67, art. 2

I5 Sch. 54 in force at 1.10.2013 for specified purposes by S.I. 2013/2472, art. 2

I6 Sch. 54 in force at 6.5.2014 for specified purposes by S.I. 2014/992, art. 3(2)

I7 Sch. 54 in force at 1.1.2015 for specified purposes by S.I. 2014/3269, art. 4(1) (with art. 4(2))

I8 Sch. 54 in force at 1.1.2015 for specified purposes by S.I. 2014/3324, art. 3

I9 Sch. 54 in force at 1.4.2015 for specified purposes by S.I. 2015/974, art. 2

I10 Sch. 54 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(a)

I11 Sch. 54 in force at 6.4.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 31

I12 Sch. 54 in force at 1.6.2019 for specified purposes by S.I. 2019/918, art. 2

I13 Sch. 54 in force at 1.6.2019 for specified purposes by S.I. 2019/921, art. 2

I14 Sch. 54 in force at 6.9.2019 for specified purposes by S.I. 2019/1238, art. 2 (with art. 3)

I15 Sch. 54 in force at 5.10.2020 for specified purposes by S.I. 2020/979, art. 3(2)

I16 Sch. 54 in force at 6.4.2021 for specified purposes by S.I. 2021/445, reg. 2

Sch. 54 in force at 6.4.2021 for specified purposes by 2020 c. 14, Sch. 1 para. 29 (with Sch. 1 paras. 30-34)

Sch. 54 in force retrospectively at 6.4.2021 for specified purposes by 2022 c. 3, Sch. 10 para. 29

I17 Sch. 54 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(a)

I18 Sch. 54 in force at 1.1.2023 for specified purposes by S.I. 2022/1277, reg. 2(2)(b) (with reg. 3)

I19 Sch. 54 in force at 1.5.2023 for specified purposes by S.I. 2023/385, art. 2

I20 Sch. 54 in force at 30.9.2023 for specified purposes by S.I. 2023/997, art. 2

I21 Sch. 54 in force at 4.3.2024 for specified purposes by S.I. 2024/133, art. 2

Part 1 U.K.Repayment interest start date: general rule

Repayment of amounts paid to HMRC U.K.

2 U.K.In the case of an amount which has been paid to HMRC, the repayment interest start date is the later of date A and (where applicable) date B.

3 U.K.Date A is the date on which the amount was paid to HMRC.

4 U.K.Date B is, in the case of an amount which—

(a) has been paid in connection with a liability to make a payment to HMRC, and

(b) is to be repaid by them,

the date on which the payment became due and payable to HMRC.