Part 2 Special Provision: Late Payment Interest Start Date
Finance Act 2009 (2009 c 10) | Legislation

Part 2 Special Provision: Late Payment Interest Start Date

Amendments and discovery assessments etc

3

(1)     This paragraph applies to any amount which is due and payable as a result of—

(a)     an amendment or correction to an assessment or self-assessment (“assessment Aâ€),

(b)     an assessment made by HMRC in place of or in addition to an assessment (“assessment Aâ€) which was made by a taxpayer, or

(c)     an assessment made by HMRC in place of an assessment (“assessment Aâ€) which ought to have been made by a taxpayer.

(2)     The late payment interest start date in respect of that amount is the date which would have been the late payment interest start date if—

(a)     assessment A had been complete and accurate and had been made on the date (if any) by which it was required to be made, and

(b)     accordingly, the amount had been due and payable as a result of assessment A.

(3)     In the case of a person (“Pâ€) who failed to give notice [in accordance with a requirement] under section 7 of TMA 1970 (notice of liability to tax) [that arose by virtue of subsection (1A) of that section], the reference in

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