# Finance Act 2009, Paragraph 1


Where each of conditions A to D (see paragraph 2) is met, an amount of repayment interest that—
(a) has been paid to a company, but
(b) ought not to have been paid (see condition D),
may be recovered from the company as if it were late payment interest.

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/54A/paragraph/1 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-54A/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.