23. Value added tax (other minor amendments)

That provision may be made amending—

(a) section 35 of the Value Added Tax Act 1994 (refund of VAT to persons constructing certain buildings) in relation to the evidence for claims for refunds of value added tax,

(b) section 50 of that Act (terminal markets) so as to clarify the powers of the Treasury under that section, and

(c) Schedule 54A to the Finance Act 2009 (late payment interest and repayment interest) so as to give effect to the amendments made by the preceding Resolution in relation to times before 6 March 2024.