Finance Act 2009

Repayment of amounts paid to HMRCU.K.

2U.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.

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

4U.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.