The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022 No. 1298

PART 3 U.K. Consequential amendments

The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019 U.K.

7.—(1) The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019(1) are amended as follows.

(2) Omit regulation 8 (interest in cases of official error).

(3) In regulation 10(1) (appeals), omit sub-paragraph (a).

Commencement Information

I1 Art. 7 in force at 1.1.2023, see art. 1(3)

(1)

S.I. 2019/60.