Schedule 13, Group 4A, item 9

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Claims for refunds of VAT shall not be made in accordance with section 36 of this Act in relation to— any supply made before 1st April 1989; or any supply as respects which a claim is or has been made under section 22 of the 1983 Act.

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