[F1184KA. In regulation 173W(3), for “section 78 of the Act” read “section 102(3) of the Finance Act 2009”.]U.K.
Textual Amendments
F1Regs. 184KA, 184KB inserted (1.1.2023) by 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(2), 6(3)
