# Finance Act 2009, Paragraph 4

Extent: E+W+S+N.I.

(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.
(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.

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/53/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-53/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.