# Finance Act 2021, Paragraph 2


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”.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/29/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-29/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.