# Finance Act 2009, Paragraph 11


In the case of an amount which is repayable on a claim under section 146(2) or 150 of IHTA 1984, the repayment interest start date is the date on which the claim is made.

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/54/paragraph/11 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-54/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.