# Finance Act 2009, Paragraph 6


In the case of a repayment of income tax deducted at source for a tax year, the repayment interest start date is 31 January next following that year.

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/54/paragraph/6 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-54/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.