# Value Added Tax Act 1994, Paragraph 11A


Section 102 (repayment interest on sums to be paid by HMRC) has effect as if after subsection (1) there were inserted—
“(1A) This section also applies to an amount paid by a person to a person other than HMRC that is repaid by HMRC under—
(a) paragraph 31(4) of Schedule 9ZD, or paragraph 25(4) of Schedule 9ZE, to VATA 1994;
(b) section 36(2) of VATA 1994 by virtue of paragraph 34 of Schedule 9ZD, or paragraph 28 of Schedule 9ZE, to VATA 1994.”

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/9ZF/paragraph/11A (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZF/paragraph-11A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.