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Finance Act 1989
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180 Repayment interest: period of accrual.U.K.
(1)In section 48(1) of the M1 Finance Act 1975, after thewords “carry interest” there shall be inserted the words “from the dateon which the sums were paid until the order for repayment is issued”.
(2)In—
(a)paragraph 16 of Schedule 2 to the M2 Oil Taxation Act1975,
(b)section 105(7) of the M3 Finance Act 1980,
(c)paragraph 13(4) and (5) of Schedule 16 to the M4 FinanceAct 1981, and
(d)paragraph 10(4) of Schedule 19 to the M5 Finance Act1982,
for the word “repayment” there shall be substituted the words “theorder for repayment is issued”.
(3)In paragraph 59(1) of Schedule 8 to the M6 DevelopmentLand Tax Act 1976, after the word “later,” there shall be inserted thewords “until the order for repayment is issued”.
(4)In section 235(1) of the M7 Inheritance Tax Act 1984(and paragraph 19(3) of Schedule 4 to the M8 Finance Act1975), after the word “made” there shall be inserted the words “untilthe order for repayment is issued”.
(5)In section 92(2) of the M9 Finance Act 1986, for thewords “the time it was paid” there shall be substituted the words “thedate on which the payment was made until the order for repayment isissued”.
(6)In section 826(1) of the Taxes Act 1988, for the words “that repaymentor payment is made” there shall be substituted the words “the order forrepayment or payment is issued”.
(7)The amendments made by this section shall be deemed always to have hadeffect.
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