# Value Added Tax Act 1994, Paragraph 18


Section 74 shall not apply in relation to prescribed accounting periods beginning before 1st April 1990 and subsection (3) of that section shall not apply in relation to interest on amounts assessed or, as the case may be, paid before 1st October 1993.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/13/paragraph/18 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-13/paragraph-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.