102 Repayment interest on sums to be paid by HMRC
Finance Act 2009 (2009 c 10) | Legislation

102  Repayment interest on sums to be paid by HMRC

(1)     This section applies to—

(²¹)ÌýÌýÌýÌý any amount that is payable by HMRC to any person under or by virtue of an enactment, and

(²ú)ÌýÌýÌýÌý a relevant amount paid by a person to HMRC that is repaid by HMRC to that person or to another person.

(2)     But this section does not apply to—

(²¹)ÌýÌýÌýÌý an amount constituting a repayment of corporation tax,

(²ú)ÌýÌýÌýÌý an amount constituting a repayment of petroleum revenue

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