# Finance Act 2009, Paragraph 9


In the case of an amount which is payable under section 147(4) of IHTA 1984, the late payment interest start date is the day after the end of the period of 6 months beginning with the date of the testator's death.

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/53/paragraph/9 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-53/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.