# Finance Act 2009, Paragraph 4


Date B is, in the case of an amount which—
(a) has been paid in connection with a liability to make a payment to HMRC, and
(b) is to be repaid by them,
the date on which the payment became due and payable to HMRC.

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/54/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-54/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.