# Finance Act 2009, Paragraph 1


(1) This Part sets out the general rule for determining the repayment interest start date.
(2) The general rule is subject to the special provision made by Part 2.

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/54/paragraph/1 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-54/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.