SCHEDULES

F1SCHEDULE 9ZFModifications etc in connection with Schedules 9ZD and 9ZE

Annotations:
Amendments (Textual)
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 2Modifications etc of other Acts

Finance Act 2009

F211B

Part 2 of Schedule 54 (repayment interest: special provision as to repayment interest start date) has effect as if after paragraph 12C there were inserted—

12CAPayments in connection with the OSS and IOSS schemes

1

This paragraph applies in the case of any payment (or repayment) 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.

2

The repayment interest start date is the later of—

a

the date (if any) on which the claim giving rise to the payment (or repayment) was required to be made, and

b

the date on which the claim was in fact made.