{
  "url": "https://openlegislation.uk/finance-act-2009/schedule-54/paragraph-5",
  "json_url": "https://openlegislation.uk/finance-act-2009/schedule-54/paragraph-5.json",
  "legislation": "ukpga/2009/10",
  "legislation_title": "Finance Act 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2009",
  "path": "schedule/54/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "(1) In the case of an amount which—\n(a) has not been paid to HMRC, and\n(b) is payable by virtue of a return having been filed or a claim having been made,\nthe repayment interest start date is the later of the dates mentioned in sub-paragraph (2).\n(2) The dates are—\n(a) the date (if any) on which the return was required to be filed or the claim was required to be made, and\n(b) the date on which the return was in fact filed or the claim was in fact made.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "repealed",
      "affecting": "ukpga/2012/14",
      "affecting_title": "Finance Act 2012"
    },
    {
      "type": "inserted",
      "affecting": "ukpga/2010/33",
      "affecting_title": "Finance (No. 3) Act 2010"
    },
    {
      "type": "inserted",
      "affecting": "ukpga/2010/33",
      "affecting_title": "Finance (No. 3) Act 2010"
    },
    {
      "type": "inserted",
      "affecting": "ukpga/2010/33",
      "affecting_title": "Finance (No. 3) Act 2010"
    },
    {
      "type": "coming into force",
      "affecting": "uksi/2026/994",
      "affecting_title": "The Finance Act 2009, Sections 101 and 102 (Carbon Border Adjustment Mechanism) (Interest) (Appointed Day) Order 2026"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/10/schedule/54/paragraph/5",
    "retrieved_at": "2026-10-29T09:11:08.872832+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}