OpenLegislation

Part 2 Special provision: late payment interest start dateC1

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

  1. Amendments and discovery assessments etc
  2. Amounts postponed pending appeal under TMA 1970
  3. Overpayment of tax
  4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  5. Inheritance tax payable by instalments
  6. Certain other amounts of inheritance tax
  7. VAT due from persons not registered as required
  8. Unauthorised VAT invoices
  9. VAT due after excess payment or credit from HMRC
  10. Soft drinks industry levy due from unregistered persons
  11. Plastic packaging tax due from unregistered persons
  12. Death of taxpayer

Annotations

Modifications

C1

Sch. 53 Pt. 2 modified (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 para. 30(2)

Notes on Schedule 53

Commencement

I1

Sch. 53 in force at 31.8.2010 for specified purposes by S.I. 2010/1878, art. 2 (with art. 3)

I2

Sch. 53 in force at 6.10.2011 for specified purposes by S.I. 2011/2391, art. 2(c)

I3

Sch. 53 in force at 31.10.2011 for specified purposes by S.I. 2011/701, art. 3(1) (with art. 4)

I4

Sch. 53 in force at 1.2.2013 for specified purposes by S.I. 2013/67, art. 2

I5

Sch. 53 in force at 1.4.2013 for specified purposes by S.I. 2013/280, art. 2

I6

Sch. 53 in force at 1.10.2013 for specified purposes by S.I. 2013/2472, art. 2

I7

Sch. 53 in force at 6.5.2014 for specified purposes by S.I. 2014/992, art. 3(1)

I8

Sch. 53 in force retrospectively at 6.5.2014 for further specified purposes by Finance Act 2019 (c. 1), s. 88(6)

I9

Sch. 53 in force at 1.1.2015 for specified purposes by S.I. 2014/3269, art. 4(1) (with art. 4(2))

I10

Sch. 53 in force at 1.1.2015 for specified purposes by S.I. 2014/3324, art. 3

I11

Sch. 53 in force at 1.4.2015 for specified purposes by S.I. 2015/974, art. 2

I12

Sch. 53 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(a)

I13

Sch. 53 in force at 6.4.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 31

I14

Sch. 53 in force at 1.6.2019 for specified purposes by S.I. 2019/918, art. 2

I15

Sch. 53 in force at 1.6.2019 for specified purposes by S.I. 2019/921, art. 2

I16

Sch. 53 in force at 6.9.2019 for specified purposes by S.I. 2019/1238, art. 2 (with art. 3)

I17

Sch. 53 in force at 5.10.2020 for specified purposes by S.I. 2020/979, art. 3(1)

I18

Sch. 53 in force at 6.4.2021 for specified purposes by S.I. 2021/445, reg. 2;

Sch. 53 in force at 6.4.2021 for specified purposes by 2020 c. 14, Sch. 1 para. 29 (with Sch. 1 paras. 30-34);

Sch. 53 in force retrospectively at 6.4.2021 for specified purposes by 2022 c. 3, Sch. 10 para. 29

I19

Sch. 53 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(a)

I20

Sch. 53 in force at 1.1.2023 for specified purposes by S.I. 2022/1277, reg. 2(2)(b) (with reg. 3)

I21

Sch. 53 in force at 1.5.2023 for specified purposes by S.I. 2023/385, art. 2

I22

Sch. 53 in force at 30.9.2023 for specified purposes by S.I. 2023/997, art. 2

I23

Sch. 53 in force at 4.3.2024 for specified purposes by S.I. 2024/133, art. 2

I24

Sch. 53 in force at 1.9.2025 for specified purposes by S.I. 2025/948, art. 3

I25

Sch. 53 in force at 21.5.2026 for specified purposes by S.I. 2026/552, art. 2

I26

Sch. 53 in force at 1.10.2026 for specified purposes by S.I. 2026/1024, art. 3