# Finance Act 2009, Paragraph 11


(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.

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/53/paragraph/11 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-53/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.