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2. 1st May 2023 is appointed as the day on which sections 101 and 102(1) of the Finance Act 2009 (late payment interest on sums due to HMRC and repayment interest on sums to be paid by HMRC) come into force for the purposes of amounts payable under or by virtue of the Value Added Tax (Margin Schemes and Removal or Export of Goods: VAT-related Payments) Order 2023(2), including any penalties assessed in relation to those amounts, in so far as those provisions are not already in force for those purposes.
Section 102(4) was amended by paragraph 2 of Schedule 29 to the Finance Act 2021 (c. 26).
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