# Finance Act 2012, Paragraph 9


In section 74 (interest on VAT recovered or recoverable by assessment), in subsection (1)(c), after “Schedule 1,” insert “ under paragraph 13 of Schedule 1A, ”.

---
Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/28/paragraph/9 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-28/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.