The Value Added Tax Regulations 1995

[F1 Interest on late payments U.K.

173X.   Where—

(a) any amount has been paid to any person by way of interest under regulation 173W, but

(b) that person was not entitled to that amount under that regulation,

the amount paid shall be treated for the purposes of the Act as if it had been an amount paid to that person by way of interest under section 78 of the Act (interest in certain cases of official error) in circumstances where that person was not entitled to that amount under that section.]

Textual Amendments

F1 Regs. 173A-173X inserted (1.1.2010) by The Value Added Tax (Amendment) (No. 5) Regulations 2009 (S.I. 2009/3241), regs. 1, 12 (with reg. 18)