Finance Act 2012 (c. 14)

SCHEDULES

SCHEDULE 28 U.K. Non-established taxable persons

Other amendments of VATA 1994 U.K.

9 U.K. In section 74 (interest on VAT recovered or recoverable by assessment), in subsection (1)(c), after “Schedule 1,” insert “ under paragraph 13 of Schedule 1A, ”.