SCHEDULES

[F1 SCHEDULE 9ZF U.K.Modifications etc in connection with Schedules 9ZD and 9ZE

Textual Amendments

F1 Schs. 9ZD-9ZF inserted (10.6.2021 for specified purposes, 1.7.2021 for specified purposes, 1.3.2024 for specified purposes) by Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 6; S.I. 2021/770, regs. 3, 4 (with regs. 5-7); S.I. 2024/130, regs. 3, 4

PART 2 U.K.Modifications etc of other Acts

Finance Act 2009 U.K.

[F2 11A U.K.Section 102 (repayment interest on sums to be paid by HMRC) has effect as if after subsection (1) there were inserted—

“(1A) This section also applies to an amount paid by a person to a person other than HMRC that is repaid by HMRC under—

(a) paragraph 31(4) of Schedule 9ZD, or paragraph 25(4) of Schedule 9ZE, to VATA 1994;

(b) section 36(2) of VATA 1994 by virtue of paragraph 34 of Schedule 9ZD, or paragraph 28 of Schedule 9ZE, to VATA 1994.”]]

Textual Amendments

F2 Sch. 9ZF paras. 11A-11D inserted (1.3.2024) by The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 6(4) (with reg. 1(2))