Skip to content
Solved
SearchBrowse
Sign in

Contents

Legislation
Value Added Tax Act 1994

Crossheading Assessments of VAT and other payments due

  • Section 73 Failure to make returns etc.
  • Section 74 Interest on VAT recovered or recoverable by assessment.
  • Section 75 Assessments in cases of acquisitions of certain goods by non-taxable persons.
  • Section 76 Assessment of amounts due by way of penalty ....
  • Section 76A Section 76: cases involving special accounting schemes
  • Section 77 Assessments: time limits and supplementary assessments.
  • Section 77ZA Late payment interest on amounts of VAT due
  1. Assessments of VAT and other payments due
  2. Interest on VAT recovered or recoverable by assessment.

Section 74 | Interest on VAT recovered or recoverable by assessment.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

RepealedF1

Notes

  1. F1

    S. 74 omitted (with effect in accordance with art. 1(3)(b) of the amending S.I.) by virtue of The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022 (S.I. 2022/1298), arts. 1(3)(a), 3(2)

PreviousNext
PrivacyTerms