Schedule 9ZF, Part 2, paragraph 11D

Part 2 of Schedule 54A (further provision as to late payment interest and repayment interest: Value Added Tax) has effect as if— at the beginning of paragraph 5 there were inserted “Subject to paragraph 5A”; after paragraph 5 there were inserted— In this Part of this Schedule— “prescribed accounting period” also includes a tax period within the meanings of Schedules 9ZD and 9ZE to VATA 1994; “VAT credit” also includes a repayment to persons who are not taxable persons (within the meaning of VATA 1994) of an amount of VAT paid under and in accordance with Schedule 9ZD or 9ZE to that Act.

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