# Finance Act 2009, Paragraph 11ZA


(1) This paragraph applies to any amount of value added tax which is due and recoverable from a person by virtue of—
(a) section 73(9) of VATA 1994, in relation to an amount assessed and notified to the person under subsection (2) of that section, or
(b) section 80C(1) of that Act.
(2) The late payment interest start date in respect of that amount is the date on which HMRC paid or credited that amount to the person.

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