There are currently no known outstanding effects for the The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022, Section 7.
7.—(1) The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019(1) are amended as follows.
(2) Omit regulation 8 (interest in cases of official error).
(3) In regulation 10(1) (appeals), omit sub-paragraph (a).
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