The Finance Act 2009, Finance (No. 3) Act 2010 and Finance Act 2021 (Value Added Tax) (Interest) (Appointed Days) Regulations 2022
These Regulations commence provisions of the Finance Act 2009 (c. 10) (and amendments to that Act) which provide for late payment interest on sums due to HMRC and repayment interest on sums to be paid by HMRC for the purposes of value added tax.