# Finance Act 2009, Paragraph 8


In the case of any payment under regulations under section 375(8) of ICTA (MIRAS: payments equivalent to deductions which could have been made), the repayment interest start date is 31 January next following the tax year in which the interest payment mentioned in section 375(8)(c) was made.

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/54/paragraph/8 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-54/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.