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Article 3 Appointed daysI1C1

United Kingdom

(1)

31st October 2011 is the day appointed for the coming into force of sections 101 and 103 of the Finance Act 2009 (late payment interest on sums due to HMRC)f1 for the purposes of any self-assessment amount payable by a person to HMRC.

(2)

31st October 2011 is the day appointed for the coming into force of sections 102 and 103 of the Finance Act 2009 (repayment interest on sums to be paid by HMRC)f2 for the purposes of any self-assessment amount payable or repayable by HMRC to any person.

Annotations

Modifications

C1

Art. 3 modified (30.9.2011) by The Finance Act 2009, Section 103 (Appointed Day) Order 2011 (S.I. 2011/2401), art. 2(2)

Commencement

I1

Art. 3 in force at 1.4.2011, see art. 1(1)

Footnotes

f1

For the rate of interest under section 103 see S.I. 2010/1879.

f2

For the rate of interest under section 103 see S.I. 2010/1879.