120 Late payment interest and repayment interest: VAT
Finance Act 2021 (2021 c 26) | Legislation

Interest

120  Late payment interest and repayment interest: VAT

(1)     Schedule 29 contains amendments of FA 2009 relating to late payment interest, repayment interest and VAT.

(2)     Schedule 29 comes into force on such day as the Treasury may by regulations appoint.

(3)     Different days may be appointed for different purposes.

(4)

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