Introductory Text
1.Citation, commencement and effect
2.Interpretation
3.VAT-related payments
4.(1) The supply specified for the purposes of article 3...
5.VAT-related payment: consideration for supply
6.Payment representative
7.Method of claiming
8.(1) A person making a claim under this article (the...
9.Error correction
10.Denomination of payment and deduction of bank charges
11.Records
12.Application of Schedule 36 to the Finance Act 2008
13.Offences
14.Penalties for errors
15.Assessment: overclaims
16.Set-off
16A.Interest
16B.Certain amounts of repayment interest recoverable as late payment interest
16C.Interest: common period rules for VAT-related payments
16D.Recovery of Interest
17.Appeals
Signature
Explanatory Note