Value Added Tax Act 1994 (c. 23)

Part IV U.K. Administration, collection and enforcement

Interest, repayment supplements etc. payable by Commissioners U.K.

F1 78 Interest in certain cases of official error. U.K.

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Textual Amendments

F1 S. 78 omitted (with effect in accordance with art. 1(3)(b) of the amending S.I.) by virtue of 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(3)(a), 3(7)