SCHEDULES

SCHEDULE 53 U.K.Late payment interest

Commencement Information

I1 Sch. 53 in force at 31.8.2010 for specified purposes by S.I. 2010/1878, art. 2 (with art. 3)

I2 Sch. 53 in force at 6.10.2011 for specified purposes by S.I. 2011/2391, art. 2(c)

I3 Sch. 53 in force at 31.10.2011 for specified purposes by S.I. 2011/701, art. 3(1) (with art. 4)

I4 Sch. 53 in force at 1.2.2013 for specified purposes by S.I. 2013/67, art. 2

I5 Sch. 53 in force at 1.4.2013 for specified purposes by S.I. 2013/280, art. 2

I6 Sch. 53 in force at 1.10.2013 for specified purposes by S.I. 2013/2472, art. 2

I7 Sch. 53 in force at 6.5.2014 for specified purposes by S.I. 2014/992, art. 3(1)

I8 Sch. 53 in force retrospectively at 6.5.2014 for further specified purposes by Finance Act 2019 (c. 1), s. 88(6)

I9 Sch. 53 in force at 1.1.2015 for specified purposes by S.I. 2014/3269, art. 4(1) (with art. 4(2))

I10 Sch. 53 in force at 1.1.2015 for specified purposes by S.I. 2014/3324, art. 3

I11 Sch. 53 in force at 1.4.2015 for specified purposes by S.I. 2015/974, art. 2

I12 Sch. 53 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(a)

I13 Sch. 53 in force at 6.4.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 31

I14 Sch. 53 in force at 1.6.2019 for specified purposes by S.I. 2019/918, art. 2

I15 Sch. 53 in force at 1.6.2019 for specified purposes by S.I. 2019/921, art. 2

I16 Sch. 53 in force at 6.9.2019 for specified purposes by S.I. 2019/1238, art. 2 (with art. 3)

I17 Sch. 53 in force at 5.10.2020 for specified purposes by S.I. 2020/979, art. 3(1)

I18 Sch. 53 in force at 6.4.2021 for specified purposes by S.I. 2021/445, reg. 2;

Sch. 53 in force at 6.4.2021 for specified purposes by 2020 c. 14, Sch. 1 para. 29 (with Sch. 1 paras. 30-34);

Sch. 53 in force retrospectively at 6.4.2021 for specified purposes by 2022 c. 3, Sch. 10 para. 29

I19 Sch. 53 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(a)

I20 Sch. 53 in force at 1.1.2023 for specified purposes by S.I. 2022/1277, reg. 2(2)(b) (with reg. 3)

I21 Sch. 53 in force at 1.5.2023 for specified purposes by S.I. 2023/385, art. 2

I22 Sch. 53 in force at 30.9.2023 for specified purposes by S.I. 2023/997, art. 2

I23 Sch. 53 in force at 4.3.2024 for specified purposes by S.I. 2024/133, art. 2

Part 2 U.K.Special provision: late payment interest start date

Modifications etc. (not altering text)

C1 Sch. 53 Pt. 2 modified (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 para. 30(2)

Unauthorised VAT invoices U.K.

11 (1) This paragraph applies where an unauthorised person issues an invoice showing an amount as being value added tax or as including an amount attributable to value added tax. U.K.

(2) The late payment interest start date in respect of the amount which is shown as being value added tax, or which is to be taken as representing value added tax, is the date of the invoice.

(3) In this paragraph “unauthorised person” has the meaning given in paragraph 2 of Schedule 41 to FA 2008.