{
  "url": "https://openlegislation.uk/finance-act-1994/schedule-7/paragraph-23",
  "json_url": "https://openlegislation.uk/finance-act-1994/schedule-7/paragraph-23.json",
  "legislation": "ukpga/1994/9",
  "legislation_title": "Finance Act 1994",
  "legislation_url": "https://openlegislation.uk/finance-act-1994",
  "path": "schedule/7/paragraph/23",
  "kind": "paragraph",
  "number": "23",
  "heading": null,
  "text": "(1) In a case where—\n(a) any interest is payable by the Commissioners to a person on a sum due to him under this Part of this Act, and\n(b) he is a person to whom regulations under section 55 of this Act apply,\nthe interest shall be treated as an amount to which he is entitled by way of credit in pursuance of the regulations.\n(2) Sub-paragraph (1) above shall be disregarded for the purpose of determining a person’s entitlement to interest or the amount of interest to which he is entitled.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "repealed (NI) (prosp.)",
      "affecting": "nisi/1997/2983",
      "affecting_title": "The Civil Evidence (Northern Ireland) Order 1997"
    },
    {
      "type": "words repealed",
      "affecting": "nisi/1999/2789",
      "affecting_title": "The Criminal Evidence (Northern Ireland) Order 1999"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/9/schedule/7/paragraph/23",
    "retrieved_at": "2026-10-29T09:34:21.412655+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}