Schedule 11A, paragraph 2A(2)

For the purposes of sub-paragraph (1)(b), the VAT “incurred” by a taxable person is— VAT on the supply to him of any goods or services, ... and VAT paid or payable by him on the importation of any goods ....

← 1 · All articles · 3 →

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