SI 2023/385 The Finance Act 2009 (VAT-related Payments) (Interest) (Appointed Day) Order 2023

Published on: 04 April 2023

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Specialist Tax Statutory Instruments

Article summary

This Order appoints 1 May 2023 as the date on which late payment interest on sums due to HMRC and repayment interest on sums due to be paid by HMRC will apply to amounts payable under or by virtue of the Value Added Tax (Margin Schemes and Removal or Export of Goods: VAT-related Payments) Order, SI 2023/68.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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