The Finance Act 2009, Sections 101 and 102 (Interest on Late Payments and Repayments), Appointed Days and Consequential Provisions Order 2014
This Order comes into force on 6th May 2014 and has effect in relation to amounts which are due and payable for the tax year 2014-15 and subsequent tax year. As a consequence this Order applies to payments which are due and payable on or after 19th May 2014.