This section has no associated Explanatory Notes
[F111ZA(1)This paragraph applies to any amount of value added tax which is due and recoverable from a person by virtue of—U.K.
(a)section 73(9) of VATA 1994, in relation to an amount assessed and notified to the person under subsection (2) of that section, or
(b)section 80C(1) of that Act.
(2)The late payment interest start date in respect of that amount is the date on which HMRC paid or credited that amount to the person.]
Textual Amendments
F1Sch. 53 para. 11ZA and cross-heading inserted (retrospective to 15.3.2023) by Finance (No. 2) Act 2023 (c. 30), s. 334(2)(5) (with s. 334(2))