{
  "url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-value-added-tax-late-payment-interest-and-repayment-interest-exceptions-and-consequential-amendments-order-2022/article-1A",
  "json_url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-value-added-tax-late-payment-interest-and-repayment-interest-exceptions-and-consequential-amendments-order-2022/article-1A.json",
  "legislation": "uksi/2022/1298",
  "legislation_title": "The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022",
  "legislation_url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-value-added-tax-late-payment-interest-and-repayment-interest-exceptions-and-consequential-amendments-order-2022",
  "path": "article/1A",
  "kind": "article",
  "number": "1A",
  "heading": "Exception from section 101 of the Finance Act 2009 - late payment interest",
  "text": "(1) Section 101 of the Finance Act 2009 (late payment interest on sums due to HMRC) does not apply to annual accounting scheme instalments.\n(2) In paragraph (1) “annual accounting scheme instalment” means an amount payable to HMRC by virtue of regulation 50(2)(a) of the VAT Regulations.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Art. 1A inserted (15.3.2023) by Finance (No. 2) Act 2023 (c. 30), s. 334(1)(4)(5)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2022/1298/article/1A",
    "retrieved_at": "2026-10-28T21:52:22.939063+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}