Chwilio Deddfwriaeth

Chwiliad Uwch

The Finance Act 2009, Finance (No. 3) Act 2010 and Finance Act 2021 (Value Added Tax) (Interest) (Appointed Days) Regulations 2022

Help about what version

Pa Fersiwn

  • Y Diweddaraf sydd Ar Gael (Diwygiedig)
  • Gwreiddiol (a wnaed Fel)
Help about opening options

Dewisiadau Agor

Status:

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol). This item of legislation is currently only available in its original format.

Appointed Days

2.—(1) 6th December 2022 is appointed as the day on which section 102(2)(c) of the Finance Act 2009 comes into force for the purposes of making an order under that provision for the purposes of value added tax.

(2) 1st January 2023 is appointed as the day on which—

(a)Schedule 29 to the Finance Act 2021 (which amends section 102 of, and Schedules 54 and 54A to, the Finance Act 2009) comes into force, except that paragraph 3(3) of that Schedule does not come into force to the extent that it makes provision relating to paragraph 4(1) of Schedule 11 to the Value Added Tax Act 1994(1);

(b)sections 101 and 102(2) of the Finance Act 2009 (late payment interest on sums due to HMRC and repayment interest on sums to be paid by HMRC), so far as the latter is not already in force, come into force for the purposes of value added tax including any penalties assessed in relation to that tax;

(c)paragraphs 1 and 5 of Schedule 9 to the Finance (No. 3) Act 2010 (which amends section 104 of the Finance Act 2009) come into force;

(d)paragraphs 4 and 12 of Schedule 9 to the Finance (No. 3) Act 2010 (which insert section 103A and Schedule 54A into the Finance Act 2009) come into force for the purposes of value added tax including any penalties assessed in relation to that tax.

(3) In this regulation, “value added tax” means—

(a)value added tax charged in accordance with the Value Added Tax Act 1994, and

(b)amounts recoverable under paragraph 5(2) of Schedule 11 to the Value Added Tax Act 1994 (amounts shown on invoices as VAT),

but does not include value added tax on the importation of goods into the United Kingdom unless that tax is required to be accounted for in accordance with the Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019(3).

(1)

1994 c. 23. Paragraph 4(1) was substituted by section 17(3) of the Finance Act 2003 (c. 14).

(2)

Section 102(4) was amended by paragraph 2 of Schedule 29 to the Finance Act 2021.

Yn ôl i’r brig

Options/Help

Print Options

Close

Mae deddfwriaeth ar gael mewn fersiynau gwahanol:

Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.

Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.

Close

Dewisiadau Agor

Dewisiadau gwahanol i agor deddfwriaeth er mwyn gweld rhagor o gynnwys ar y sgrin ar yr un pryd

Close

Rhagor o Adnoddau

Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:

  • y PDF print gwreiddiol y fel deddfwyd fersiwn a ddefnyddiwyd am y copi print
  • rhestr o newidiadau a wnaed gan a/neu yn effeithio ar yr eitem hon o ddeddfwriaeth
  • manylion rhoi grym a newid cyffredinol
  • pob fformat o’r holl ddogfennau cysylltiedig
  • slipiau cywiro
  • dolenni i ddeddfwriaeth gysylltiedig ac adnoddau gwybodaeth eraill
Close

Rhagor o Adnoddau

Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:

  • y PDF print gwreiddiol y fel gwnaed fersiwn a ddefnyddiwyd am y copi print
  • slipiau cywiro

liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys

  • rhestr o newidiadau a wnaed gan a/neu yn effeithio ar yr eitem hon o ddeddfwriaeth
  • manylion rhoi grym a newid cyffredinol
  • pob fformat o’r holl ddogfennau cysylltiedig
  • dolenni i ddeddfwriaeth gysylltiedig ac adnoddau gwybodaeth eraill

The data on this page is available in the alternative data formats listed: