SolvedCH140120 | Interest: legislation
From HM Revenue & Customs · Compliance Handbook
Late payment interest
The legislation for late payment interest is at
General rule
Section 101 Finance Act 2009
Special provisions that change the general rule
Schedule 53 to Finance Act 2009
Repayment interest
The legislation for repayment interest is at
General rule
Section 102 Finance Act 2009
Special provisions that change the general rule
Schedule 54 to Finance Act 2009
Schedule 54A to Finance Act 2009