Schedule 11A, paragraph 11(3)

For this purpose the VAT saving is— to the extent that the case falls within paragraph 6(1)(a), the aggregate of— the amount by which the amount of VAT that would, but for the scheme, have been shown in returns in respect of the relevant periods as payable by the taxable person exceeds the amount of VAT that was shown in those returns as payable by him, and the amount by which the amount of VAT that was shown in such returns as payable to the taxable person exceeds the amount of VAT that would, but for the scheme, have been shown in those returns as payable to him, ... to the extent that the case falls within paragraph 6(1)(b), the amount by which the amount claimed exceeds the amount which the taxable person would, but for the scheme, have claimed, and to the extent that— the amount of the excess. the case falls within paragraph 6(1)(c), and the excess of the notional non-deductible tax of the taxable person for the relevant periods over his non-deductible tax for those periods is not represented by a corresponding amount which by virtue of paragraph (a) or (b) is part of the VAT saving,

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Source: legislation.gov.uk · retrieved 2026-07-28