Value Added Tax Act 1994 (c. 23)

Part IV U.K. Administration, collection and enforcement

Assessments of VAT and other payments due U.K.

F1 74 Interest on VAT recovered or recoverable by assessment. U.K.

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Textual Amendments

F1 S. 74 omitted (with effect in accordance with art. 1(3)(b) of the amending S.I.) by virtue of The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022 (S.I. 2022/1298), arts. 1(3)(a), 3(2)