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

Extent: E+W+S+N.I.

Value Added Tax
Made 7th December 2022
Laid before the House of Commons 9th December 2022
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 1994 and sections 102(2)(c) and 104(5) to (7) of the Finance Act 2009.

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Source: https://www.legislation.gov.uk/uksi/2022/1298/introduction (the official version)
Page: 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/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.