{
  "url": "https://openlegislation.uk/finance-act-2009/schedule-53/paragraph-4",
  "json_url": "https://openlegislation.uk/finance-act-2009/schedule-53/paragraph-4.json",
  "legislation": "ukpga/2009/10",
  "legislation_title": "Finance Act 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2009",
  "path": "schedule/53/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": null,
  "text": "(1) This paragraph applies to any amount if payment of the amount is postponed under section 55 of TMA 1970 pending the determination of an appeal against an assessment of income tax or capital gains tax.\n(2) The late payment interest start date in respect of that amount is the date which would have been the late payment interest start date if there had been no appeal.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Sch. 53 paras. 3, 4 applied (19.4.2013) by The Small Charitable Donations Regulations 2013 (S.I. 2013/938), regs. 1, 14"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words substituted",
      "affecting": "ukpga/2015/33",
      "affecting_title": "Finance (No. 2) Act 2015"
    },
    {
      "type": "inserted",
      "affecting": "ukpga/2010/33",
      "affecting_title": "Finance (No. 3) Act 2010"
    },
    {
      "type": "inserted",
      "affecting": "ukpga/2010/33",
      "affecting_title": "Finance (No. 3) Act 2010"
    },
    {
      "type": "inserted",
      "affecting": "ukpga/2010/33",
      "affecting_title": "Finance (No. 3) Act 2010"
    },
    {
      "type": "inserted",
      "affecting": "ukpga/2010/33",
      "affecting_title": "Finance (No. 3) Act 2010"
    },
    {
      "type": "coming into force",
      "affecting": "uksi/2026/994",
      "affecting_title": "The Finance Act 2009, Sections 101 and 102 (Carbon Border Adjustment Mechanism) (Interest) (Appointed Day) Order 2026"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/10/schedule/53/paragraph/4",
    "retrieved_at": "2026-10-29T09:11:08.872832+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."
}