# Finance Act 2009, Paragraph 9A


In the case of a repayment made in consequence of a claim under section 496B of ITA 2007 (relief for payments by discretionary trust taxable as employment income) the repayment interest start date is 31 January next following the end of the tax year to which the claim relates.

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/54/paragraph/9A (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-54/paragraph-9A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.