{
  "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-184KB",
  "json_url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-184KB.json",
  "legislation": "uksi/1995/2518",
  "legislation_title": "The Value Added Tax Regulations 1995",
  "legislation_url": "https://openlegislation.uk/value-added-tax-regulations-1995",
  "path": "regulation/184KB",
  "kind": "regulation",
  "number": "184KB",
  "heading": null,
  "text": "For regulation 173X read—\n“173X. (1) Where—\n(a) any amount has been paid to any person by way of interest under regulation 173W, but\n(b) that person was not entitled to that amount under that regulation,\nthe amount to which the person was not entitled shall be treated as if it were an amount of repayment interest recoverable as late payment interest under paragraph 6 of Schedule 54A to the Finance Act 2009 (certain amounts of repayment interest recoverable as late payment interest).\n(2) For the purpose of this regulation the requirement to meet Conditions A to C in paragraph 7 of Schedule 54A is to be treated as met.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Regs. 184KA, 184KB inserted (1.1.2023) by The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022 (S.I. 2022/1298), arts. 1(2), 6(3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/2518/regulation/184KB",
    "retrieved_at": "2026-10-29T13:01:01.982800+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."
}