Paragraph 2 I1
In section 102(4) (repayment interest on sums to be paid by HMRC)—
(a)
omit the “and” at the end of paragraph (a);
(b)
after paragraph (a) insert—
“(aa)Part 2A makes special provision as to the period for which an amount of VAT credit carries interest, and”.
Annotations
Commencement
- I1
Sch. 29 para. 2 in force at 1.1.2023 by S.I. 2022/1277, reg. 2(2)(a) (with reg. 3)