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Finance Act 2021
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- UK Public General Acts
- 2021 c. 26
- SCHEDULE 29
- Paragraph 2
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2U.K.In section 102(4) (repayment interest on sums to be paid by HMRC)—
(a)omit the “and” at the end of paragraph (a);
(b)after paragraph (a) insert—
“(aa)Part 2A makes special provision as to the period for which an amount of VAT credit carries interest, and”.
Commencement Information
I1Sch. 29 para. 2 in force at 1.1.2023 by S.I. 2022/1277, reg. 2(2)(a) (with reg. 3)
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