336 VAT credits: repayment interest due where evidence not provided
Finance (No 2) Act 2023 (2023 c 30) | Legislation

336  VAT credits: repayment interest due where evidence not provided

(1)     Paragraph 12E of Schedule 54 to FA 2009 (special provision as to amounts carrying repayment interest etc) is amended as follows.

(2)

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