# Finance Act 2020, Paragraph 29


Sections 101 to 103 of FA 2009 (interest) come into force on 6 April 2021 in relation to amounts payable or paid to Her Majesty's Revenue and Customs under regulations made by virtue of section 688AA of ITEPA 2003 (as inserted by paragraph 19 of this Schedule).

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Source: https://www.legislation.gov.uk/ukpga/2020/14/schedule/1/paragraph/29 (the official version)
Page: https://openlegislation.uk/finance-act-2020/schedule-1/paragraph-29
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.