# Finance Act 2009, Paragraph 9D


In the case of a payment made under paragraph 6(1) of Schedule 14 to ICTA (payment where entitlement to life assurance premium relief has not been given by deduction), the repayment interest start date is 31 January next following the end of the tax year in which the entitlement to relief arose.

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