# Finance Act 2009, Paragraph 12


In the case of an amount which is repayable under section 147(2) of IHTA 1984, the repayment interest start date is the date on which the tax was paid.

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/54/paragraph/12 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-54/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.