{
  "url": "https://openlegislation.uk/finance-act-2021/schedule-29/paragraph-2",
  "json_url": "https://openlegislation.uk/finance-act-2021/schedule-29/paragraph-2.json",
  "legislation": "ukpga/2021/26",
  "legislation_title": "Finance Act 2021",
  "legislation_url": "https://openlegislation.uk/finance-act-2021",
  "path": "schedule/29/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "In section 102(4) (repayment interest on sums to be paid by HMRC)—\n(a) omit the “and” at the end of paragraph (a);\n(b) after paragraph (a) insert—\n“(aa) Part 2A makes special provision as to the period for which an amount of VAT credit carries interest, and”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 29 para. 2 in force at 1.1.2023 by S.I. 2022/1277, reg. 2(2)(a) (with reg. 3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2021/26/schedule/29/paragraph/2",
    "retrieved_at": "2026-10-29T08:58:11.025653+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."
}