The Finance Act 2009, Finance (No. 3) Act 2010 and Finance Act 2021 (Value Added Tax) (Interest) (Appointed Days) Regulations 2022
These Regulations commence provisions of the Finance Act 2009 (c. 10) (and amendments to that Act) which provide for late payment interest on sums due to HMRC and repayment interest on sums to be paid by HMRC for the purposes of value added tax.
Lifecycle
Department
Made
05 Dec 2022
—
Comes into force
TBC
Enabling power
The Treasury, in exercise of the powers conferred by section 104(3) and (4) of the Finance Act 2009, section 25(2) and (3) of the Finance (No. 3) Act 2010and section 120(2) and (3) of the Finance Act 2021, make the following Regulations.
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