Schedule 9ZF, Part 2, paragraph 11B(2)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
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