SI 2022/1298 The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022

Published on: 12 December 2022

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Specialist Tax Statutory Instruments

Article summary

Regulations have been laid which bring the changes to VAT interest payments into force from 1 January 2023.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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