[Part 2 Value Added Tax]
Finance Act 2009 (2009 c 10) | Legislation

[Part 2 Value Added Tax]

[Interpretation

5

In this Part of this Schedule—

“assessment†has the same meaning as in paragraph 3 of Schedule 53;

“prescribed accounting period†has the same meaning as in VATA 1994;

.Ìý.Ìý..

Certain amounts of repayment interest recoverable as late payment interest

6

Where each of conditions A to C is met, an amount of repayment interest that—

(a)     has been paid to a person, but

(b)     ought not to have been paid (see condition C),

may

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