Paragraph 5

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

Sch. 54 para. 9D repealed by Finance Act 2012 Sch. 39 para. 28(1)
Sch. 54 para. 9B 9C and cross-heading inserted by Finance (No. 3) Act 2010 Sch. 9 para. 11
Sch. 54 para. 12A 12B and cross-heading inserted by Finance (No. 3) Act 2010 Sch. 9 para. 19
Sch. 54 Pt. A1 inserted by Finance (No. 3) Act 2010 Sch. 9 para. 10
Sch. 54 coming into force by Finance Act 2009, Sections 101 and 102 (Carbon Border Adjustment Mechanism) (Interest) (Appointed Day) 2026 art. 2

(1)

In the case of an amount which—

(a)

has not been paid to HMRC, and

(b)

is payable by virtue of a return having been filed or a claim having been made,

the repayment interest start date is the later of the dates mentioned in sub-paragraph (2).

(2)

The dates are—

(a)

the date (if any) on which the return was required to be filed or the claim was required to be made, and

(b)

the date on which the return was in fact filed or the claim was in fact made.

Notes on Schedule 54

Commencement

I1

Sch. 54 in force at 31.8.2010 for specified purposes by S.I. 2010/1878, art. 2

I2

Sch. 54 in force at 6.10.2011 for specified purposes by S.I. 2011/2391, art. 2(c)

I3

Sch. 54 in force at 31.10.2011 for specified purposes by S.I. 2011/701, art. 3(2) (with art. 4)

I4

Sch. 54 in force at 1.2.2013 for specified purposes by S.I. 2013/67, art. 2

I5

Sch. 54 in force at 1.10.2013 for specified purposes by S.I. 2013/2472, art. 2

I6

Sch. 54 in force at 6.5.2014 for specified purposes by S.I. 2014/992, art. 3(2)

I7

Sch. 54 in force at 1.1.2015 for specified purposes by S.I. 2014/3269, art. 4(1) (with art. 4(2))

I8

Sch. 54 in force at 1.1.2015 for specified purposes by S.I. 2014/3324, art. 3

I9

Sch. 54 in force at 1.4.2015 for specified purposes by S.I. 2015/974, art. 2

I10

Sch. 54 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(a)

I11

Sch. 54 in force at 6.4.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 31

I12

Sch. 54 in force at 1.6.2019 for specified purposes by S.I. 2019/918, art. 2

I13

Sch. 54 in force at 1.6.2019 for specified purposes by S.I. 2019/921, art. 2

I14

Sch. 54 in force at 6.9.2019 for specified purposes by S.I. 2019/1238, art. 2 (with art. 3)

I15

Sch. 54 in force at 5.10.2020 for specified purposes by S.I. 2020/979, art. 3(2)

I16

Sch. 54 in force at 6.4.2021 for specified purposes by S.I. 2021/445, reg. 2

Sch. 54 in force at 6.4.2021 for specified purposes by 2020 c. 14, Sch. 1 para. 29 (with Sch. 1 paras. 30-34)

Sch. 54 in force retrospectively at 6.4.2021 for specified purposes by 2022 c. 3, Sch. 10 para. 29

I17

Sch. 54 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(a)

I18

Sch. 54 in force at 1.1.2023 for specified purposes by S.I. 2022/1277, reg. 2(2)(b) (with reg. 3)

I19

Sch. 54 in force at 1.5.2023 for specified purposes by S.I. 2023/385, art. 2

I20

Sch. 54 in force at 30.9.2023 for specified purposes by S.I. 2023/997, art. 2

I21

Sch. 54 in force at 4.3.2024 for specified purposes by S.I. 2024/133, art. 2

I22

Sch. 54 in force at 21.5.2026 for specified purposes by S.I. 2026/552, art. 2