The Finance Act 2009 (VAT-related Payments) (Interest) (Appointed Day) Order 2023
This Order commences, for the purposes of the Value Added Tax (Margin Schemes and Removal or Export of Goods: VAT-related Payments) Order 2023 (S.I. 2023/68) (“the 2023 Order”), provisions of the Finance Act 2009 (c. 10) which provide for late payment interest on sums due to HMRC and repayment interest on sums due to be paid by HMRC.