Sch 9ZF para 11
Section 101 (late payment interest on sums due to HMRC) has effect as if after subsection (9) there were inserted— (10) The reference in subsection (1) to amounts payable to HMRC includes— (a) amounts of UK VAT payable under a non-UK scheme; (b) amounts of UK VAT payable under a special scheme; (c) amounts payable under Schedule 26 to FA 2021 by way of penalties in relation to a failure to pay an amount of UK VAT— (i) payable under paragraph 10(2) of Schedule 9ZD, or paragraph 10(2) of Schedule 9ZE, to VATA 1994; (ii) payable under a non-UK scheme in respect of scheme supplies treated as made in the United Kingdom, or a special scheme in respect of qualifying supplies of goods treated as made in the United Kingdom; (iii) shown in an assessment made by HMRC in default of an OSS scheme return or a relevant non-UK return; (iv) shown in an assessment made by HMRC in default of a relevant special scheme return. and references in Schedule 53 to amounts due or payable to HMRC are to be read accordingly. (11) In subsection (10)— (a) expressions that are also used in Schedule 9ZD to VATA 1994 (the OSS scheme) have the same meaning that they have in that Schedule, and (b) expressions that are also used in Schedule 9ZE to VATA 1994 (the IOSS scheme) have the same meaning that they have in that Schedule