# Value Added Tax Act 1994, Section 77ZA: Late payment interest on amounts of VAT due


Interest charged under section 101 of the Finance Act 2009 on an amount of VAT (or an amount enforceable as if it were VAT) may be enforced as if it were an amount of VAT due from the person liable for the amount on which the interest is charged.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/section/77ZA (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/section-77ZA
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.