Schedule 11A, paragraph 6(1)

This paragraph applies in relation to a taxable person where— the amount of VAT shown in a return in respect of a prescribed accounting period as payable by or to him is less than or greater than it would be but for any notifiable scheme to which he is party, ... he makes a claim for the repayment of output tax or an increase in credit for input tax in respect of any prescribed accounting period in respect of which he has previously delivered a return and the amount claimed is greater than it would be but for such a scheme, or the amount of his non-deductible tax in respect of any prescribed accounting period is less than it would be but for such a scheme.

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