Schedule 9ZF, Part 2, paragraph 11A

Section 102 (repayment interest on sums to be paid by HMRC) has effect as if after subsection (1) there were inserted— This section also applies to an amount paid by a person to a person other than HMRC that is repaid by HMRC under— paragraph 31(4) of Schedule 9ZD, or paragraph 25(4) of Schedule 9ZE, to VATA 1994; section 36(2) of VATA 1994 by virtue of paragraph 34 of Schedule 9ZD, or paragraph 28 of Schedule 9ZE, to VATA 1994.

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Source: legislation.gov.uk · retrieved 2026-07-28