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Value Added Tax Act 1994
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Changes over time for: Section 74
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There are currently no known outstanding effects for the Value Added Tax Act 1994, Section 74.
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F174 Interest on VAT recovered or recoverable by assessment.U.K.
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Textual Amendments
F1S. 74 omitted (with effect in accordance with art. 1(3)(b) of the amending S.I.) by virtue of The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022 (S.I. 2022/1298), arts. 1(3)(a), 3(2)
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