{
  "url": "https://openlegislation.uk/finance-act-2009/schedule-54/part-2A",
  "json_url": "https://openlegislation.uk/finance-act-2009/schedule-54/part-2A.json",
  "legislation": "ukpga/2009/10",
  "legislation_title": "Finance Act 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2009",
  "path": "schedule/54/part/2A",
  "kind": "part",
  "number": "2A",
  "heading": "VAT: special provision as to period for which amount carries interest",
  "text": null,
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 54 Pt. 2A inserted (1.1.2023 for specified purposes) by Finance Act 2021 (c. 26), s. 120(2), Sch. 29 para. 3(3); S.I. 2022/1277, reg. 2(2)(a) (with reg. 3)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Sch. 54 Pt. 2A modified (1.3.2024) by 1994 c. 23, Sch. 9ZF para. 11C (as inserted by The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 6(4) (with reg. 1(2)))"
    }
  ],
  "outstanding_effects": [
    {
      "type": "repealed",
      "affecting": "ukpga/2012/14",
      "affecting_title": "Finance Act 2012"
    },
    {
      "type": "inserted",
      "affecting": "ukpga/2010/33",
      "affecting_title": "Finance (No. 3) Act 2010"
    },
    {
      "type": "inserted",
      "affecting": "ukpga/2010/33",
      "affecting_title": "Finance (No. 3) Act 2010"
    },
    {
      "type": "inserted",
      "affecting": "ukpga/2010/33",
      "affecting_title": "Finance (No. 3) Act 2010"
    },
    {
      "type": "coming into force",
      "affecting": "uksi/2026/994",
      "affecting_title": "The Finance Act 2009, Sections 101 and 102 (Carbon Border Adjustment Mechanism) (Interest) (Appointed Day) Order 2026"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/10/schedule/54/part/2A",
    "retrieved_at": "2026-10-29T09:11:08.872832+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."
}