Schedule 9ZF, Part 2, paragraph 11B

Part 2 of Schedule 54 (repayment interest: special provision as to repayment interest start date) has effect as if after paragraph 12C there were inserted— This paragraph applies in the case of any payment (or repayment) 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. The repayment interest start date is the later of— the date (if any) on which the claim giving rise to the payment (or repayment) was required to be made, and the date on which the claim was in fact made.

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