SCHEDULES
I1SCHEDULE 53Late payment interest
Annotations:
Commencement Information
C1Part 2Special provision: late payment interest start date
Annotations:
Modifications etc. (not altering text)
C1
Sch. 53 Pt. 2 modified (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 para. 30(2)
Recovery of payment of tax credit or interest
6
In respect of any amount charged by an assessment mentioned in section F1section 1111(2) of CTA 2010 (recovery of payment of tax credit or interest on such a payment), the late payment interest start date is the date when the payment of tax credit or interest was made.
Sch. 53 in force at 31.8.2010 for specified purposes by S.I. 2010/1878, art. 2 (with art. 3)