Schedule 11A, paragraph 2A(1)

In this Schedule “non-deductible tax”, in relation to a taxable person, means— input tax for which he is not entitled to credit under section 25, and any VAT incurred by him which is not input tax and in respect of which he is not entitled to a refund from the Commissioners by virtue of any provision of this Act.

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