Finance Act 2009 (c. 10)

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

Modifications etc. (not altering text)

C1 Sch. 54 Pt. 2 modified (1.3.2024) by 1994 c. 23, Sch. 9ZF para. 11B (as inserted by The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 6(4) (with reg. 1(2)))

Certain amounts of inheritance tax U.K.

10 U.K. An amount of inheritance tax which is overpaid in consequence of any of the following provisions—

(a) section 146(1) of IHTA 1984,

(b) section 19 of the Inheritance (Provision for Family and Dependants) Act 1975, or

(c) Article 21 of the Inheritance (Provision for Family and Dependants) (Northern Ireland) Order 1979,

does not carry repayment interest before the order mentioned in that provision is made.

11 U.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.

12 U.K. In the case of an amount which is repayable under section 147(2) of IHTA 1984, the repayment interest start date is the date on which the tax was paid.