# Finance Act 2019, Paragraph 31


So far as relating to amounts that are payable (or repayable) as a result of a requirement under this Schedule, sections 101 to 103 of FA 2009 (late payment interest on sums due to HMRC etc) come into force on 6 April 2019.

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Source: https://www.legislation.gov.uk/ukpga/2019/1/schedule/2/paragraph/31 (the official version)
Page: https://openlegislation.uk/finance-act-2019/schedule-2/paragraph-31
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.