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
I12Sch. 54 in force at 1.6.2019 for specified purposes by S.I. 2019/918, art. 2
I13Sch. 54 in force at 1.6.2019 for specified purposes by S.I. 2019/921, art. 2
I14Sch. 54 in force at 6.9.2019 for specified purposes by S.I. 2019/1238, art. 2 (with art. 3)
I15Sch. 54 in force at 5.10.2020 for specified purposes by S.I. 2020/979, art. 3(2)
I16Sch. 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
I17Sch. 54 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(a)
I18Sch. 54 in force at 1.1.2023 for specified purposes by S.I. 2022/1277, reg. 2(2)(b) (with reg. 3)
I19Sch. 54 in force at 1.5.2023 for specified purposes by S.I. 2023/385, art. 2
I20Sch. 54 in force at 30.9.2023 for specified purposes by S.I. 2023/997, art. 2
I21Sch. 54 in force at 4.3.2024 for specified purposes by S.I. 2024/133, art. 2
1(1)This Part sets out the general rule for determining the repayment interest start date.U.K.
(2)The general rule is subject to the special provision made by Part 2.
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.
5(1)In the case of an amount which—U.K.
(a)has not been paid to HMRC, and
(b)is payable by virtue of a return having been filed or a claim having been made,
the repayment interest start date is the later of the dates mentioned in sub-paragraph (2).
(2)The dates are—
(a)the date (if any) on which the return was required to be filed or the claim was required to be made, and
(b)the date on which the return was in fact filed or the claim was in fact made.