The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022
PART 1Introduction
1Citation, commencement, effect and interpretation
PART 2Exceptions
1AException from section 101 of the Finance Act 2009 - late payment interest
2Exceptions from section 102 of the Finance Act 2009 - repayment interest
PART 3Consequential amendments
3Value Added Tax Act 1994
4Income Tax (Trading and Other Income) Act 2005
5Corporation Tax Act 2009
6Value Added Tax Regulations 1995
7The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019
8The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020
2022 No. 1298
Value Added Tax

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

Made
Laid before the House of Commons
Coming into force in accordance with article 1(2) and (3)
The Treasury make this Order in exercise of the powers conferred by section 39 of the Value Added Tax Act 19941 and sections 102(2)(c) and 104(5) to (7) of the Finance Act 20092.