The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022

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1. Introductory Text

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   PART 1 Introduction

   1. 1. Citation, commencement, effect and interpretation

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   PART 2 Exceptions

   1. 1A. Exception from section 101 of the Finance Act 2009 - late payment interest

   2. 2. Exceptions from section 102 of the Finance Act 2009 - repayment interest

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   PART 3 Consequential amendments

   1. 3. Value Added Tax Act 1994

   2. 4. Income Tax (Trading and Other Income) Act 2005

   3. 5. Corporation Tax Act 2009

   4. 6. Value Added Tax Regulations 1995

   5. 7. The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019

   6. 8. The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020

5. Signature

6. Explanatory Note