6.—(1) The VAT Regulations are amended as follows.
(2) In regulation 184A (application of Part 20A)(1), for “184K” substitute “184KB”.
(3) After regulation 184K (modification of regulation 173O)(2), insert—
“184KA. In regulation 173W(3)(3), for “section 78 of the Act” read “section 102(3) of the Finance Act 2009”.
184KB. For regulation 173X(4) read—
“173X.—(1) 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 to which the person was not entitled shall be treated as if it were an amount of repayment interest recoverable as late payment interest under paragraph 6 of Schedule 54A to the Finance Act 2009 (certain amounts of repayment interest recoverable as late payment interest)(5).
(2) For the purpose of this regulation the requirement to meet Conditions A to C in paragraph 7 of Schedule 54A is to be treated as met.””.
(4) Omit regulations 198 (computation of period) and 199 (duration of period).
Commencement Information
I1Art. 6(1)-(3) in force at 1.1.2023, see art. 1(2)
Regulation 184A was inserted by S.I. 2020/1545.
Regulation 184K was inserted by S.I. 2020/1545.
Regulation 173W was inserted by S.I. 2009/3241 and was revoked by S.I. 2019/59 subject to saving and transitional provision specified in S.I. 2020/1495.
Regulation 173X was inserted by S.I. 2009/3241 and was revoked by S.I. 2019/59 subject to saving and transitional provision specified in S.I. 2020/1495.
Schedule 54A was inserted by paragraph 12 of Schedule 9 to the Finance (No. 3) Act 2010 (c. 33) (coming into force for the purposes of value added tax on 1st January 2023. See S.I. 2022/1277) and was amended by paragraph 4 of Schedule 29 to the Finance Act 2021 (coming into force on 1st January 2023. See S.I. 2022/1277).