Part 2 Provisions Applicable to all Repayments

Northern Ireland

1. 6Interpretation of Part 2
2. 7Functions of HMRC
3. 8Officers of Revenue and Customs
4. 9Penalties in relation to Parts 3 and 4
5. 10Interest and penalties
6. 11Timing and notification of repayments
7. 12Date of repayment
8. 13Direct debit repayment
9. 14Cancellation
10. 15Refunds
11. 16Interest rate on the loans
12. 17Information requests
13. 18Information notices
14. 19Penalties and Penalty Notices
15. 20Costs and expenses
16. 21Alteration of relevant time limits
17. 22Foreclosure