Paragraph 11

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Sch. 53 para. 9 words substituted by Finance (No. 2) Act 2015 s. 15(2)(b)
Sch. 53 para. 2A-2D and cross-heading inserted by Finance (No. 3) Act 2010 Sch. 9 para. 7
Sch. 53 para. 6A and cross-heading inserted by Finance (No. 3) Act 2010 Sch. 9 para. 8
Sch. 53 para. 11A 11B and cross-heading inserted by Finance (No. 3) Act 2010 Sch. 9 para. 17
Sch. 53 para. 14A and cross-heading inserted by Finance (No. 3) Act 2010 Sch. 9 para. 18
Sch. 53 coming into force by Finance Act 2009, Sections 101 and 102 (Carbon Border Adjustment Mechanism) (Interest) (Appointed Day) 2026 art. 2

(1)

This paragraph applies where an unauthorised person issues an invoice showing an amount as being value added tax or as including an amount attributable to value added tax.

(2)

The late payment interest start date in respect of the amount which is shown as being value added tax, or which is to be taken as representing value added tax, is the date of the invoice.

(3)

In this paragraph “unauthorised person” has the meaning given in paragraph 2 of Schedule 41 to FA 2008.

Notes on Schedule 53

Commencement

I1

Sch. 53 in force at 31.8.2010 for specified purposes by S.I. 2010/1878, art. 2 (with art. 3)

I2

Sch. 53 in force at 6.10.2011 for specified purposes by S.I. 2011/2391, art. 2(c)

I3

Sch. 53 in force at 31.10.2011 for specified purposes by S.I. 2011/701, art. 3(1) (with art. 4)

I4

Sch. 53 in force at 1.2.2013 for specified purposes by S.I. 2013/67, art. 2

I5

Sch. 53 in force at 1.4.2013 for specified purposes by S.I. 2013/280, art. 2

I6

Sch. 53 in force at 1.10.2013 for specified purposes by S.I. 2013/2472, art. 2

I7

Sch. 53 in force at 6.5.2014 for specified purposes by S.I. 2014/992, art. 3(1)

I8

Sch. 53 in force retrospectively at 6.5.2014 for further specified purposes by Finance Act 2019 (c. 1), s. 88(6)

I9

Sch. 53 in force at 1.1.2015 for specified purposes by S.I. 2014/3269, art. 4(1) (with art. 4(2))

I10

Sch. 53 in force at 1.1.2015 for specified purposes by S.I. 2014/3324, art. 3

I11

Sch. 53 in force at 1.4.2015 for specified purposes by S.I. 2015/974, art. 2

I12

Sch. 53 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(a)

I13

Sch. 53 in force at 6.4.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 31

I14

Sch. 53 in force at 1.6.2019 for specified purposes by S.I. 2019/918, art. 2

I15

Sch. 53 in force at 1.6.2019 for specified purposes by S.I. 2019/921, art. 2

I16

Sch. 53 in force at 6.9.2019 for specified purposes by S.I. 2019/1238, art. 2 (with art. 3)

I17

Sch. 53 in force at 5.10.2020 for specified purposes by S.I. 2020/979, art. 3(1)

I18

Sch. 53 in force at 6.4.2021 for specified purposes by S.I. 2021/445, reg. 2;

Sch. 53 in force at 6.4.2021 for specified purposes by 2020 c. 14, Sch. 1 para. 29 (with Sch. 1 paras. 30-34);

Sch. 53 in force retrospectively at 6.4.2021 for specified purposes by 2022 c. 3, Sch. 10 para. 29

I19

Sch. 53 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(a)

I20

Sch. 53 in force at 1.1.2023 for specified purposes by S.I. 2022/1277, reg. 2(2)(b) (with reg. 3)

I21

Sch. 53 in force at 1.5.2023 for specified purposes by S.I. 2023/385, art. 2

I22

Sch. 53 in force at 30.9.2023 for specified purposes by S.I. 2023/997, art. 2

I23

Sch. 53 in force at 4.3.2024 for specified purposes by S.I. 2024/133, art. 2

I24

Sch. 53 in force at 1.9.2025 for specified purposes by S.I. 2025/948, art. 3

I25

Sch. 53 in force at 21.5.2026 for specified purposes by S.I. 2026/552, art. 2

I26

Sch. 53 in force at 1.10.2026 for specified purposes by S.I. 2026/1024, art. 3

Notes on Part 2

Modifications

C1: Sch. 53 Pt. 2 modified (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 para. 30(2)