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Value Added Tax Act 1994 Schedule 9ZF paragraphs 10-12
Modifications to Finance Act 2009 provisions on late payment interest and penalty suspension
Schedule 9ZF paragraphs 10 to 12 modify certain provisions of the Finance Act 2009 so that late payment interest and penalty suspension rules also apply to UK VAT amounts payable through the One Stop Shop (OSS) and Import One Stop Shop (IOSS) schemes.
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