334 Late payment interest on value added tax
Finance (No 2) Act 2023 (2023 c 30) | Legislation

334  Late payment interest on value added tax

(1)     In the Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022 (SI 2022/1298), in Part 2 (exceptions), before article 2 insert—

“1A Exception from section 101 of the Finance Act 2009—late payment interest

(1)     Section 101 of the Finance Act 2009 (late payment interest on sums due to HMRC) does not apply

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