Finance Act 2009 (c. 10)

SCHEDULES

Valid from 31/08/2010

SCHEDULE 54 U.K. Repayment interest

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

[F1 Tax on payments out of discretionary trust taxable as employment income U.K.

9A. U.K. In the case of a repayment made in consequence of a claim under section 496B of ITA 2007 (relief for payments by discretionary trust taxable as employment income) the repayment interest start date is 31 January next following the end of the tax year to which the claim relates. ]