The Finance Act 2009 (VAT-related Payments) (Interest) (Appointed Day) Order 2023
This Order commences, for the purposes of the Value Added Tax (Margin Schemes and Removal or Export of Goods: VAT-related Payments) Order 2023 (S.I. 2023/68) (“the 2023 Order”), provisions of the Finance Act 2009 (c. 10) which provide for late payment interest on sums due to HMRC and repayment interest on sums due to be paid by HMRC.
Lifecycle
Department
Made
03 Apr 2023
—
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, make the following Order.
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