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Finance Act 2009

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Point in time view as at 06/04/2021.

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Finance Act 2009, Part 1 is up to date with all changes known to be in force on or before 15 May 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

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

IntroductoryU.K.

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.

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.

Payment of amounts on return or claimU.K.

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.

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