Schedule 3A, paragraph 9(1)

For the purposes of this Schedule a supply of goods is a relevant supply where— the supply is a taxable supply; the goods are assets of the business in the course or furtherance of which they are supplied; and the person by whom they are supplied, or a predecessor of his, has received or claimed, or is intending to claim, a repayment of VAT on the supply to him, or the importation by him, of the goods or of anything comprised in them.

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