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Finance Act 2021

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Changes over time for: Paragraph 2

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There are currently no known outstanding effects for the Finance Act 2021, Paragraph 2. Help about Changes to Legislation

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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