Valid from 31/08/2010
Modifications etc. (not altering text)
C1Sch. 53 Pt. 2 modified (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 para. 30(2)
6U.K.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.
Textual Amendments
F1Words in Sch. 53 para. 6 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 722 (with Sch. 2)