Schedule 4, paragraph 8(2)

This paragraph does not apply to any goods in the case of which the taxable person can show to the satisfaction of the Commissioners— that no credit for input tax has been allowed to him in respect of the supply of the goods or their importation into the United Kingdom; that the goods did not become his as part of the assets of a business , or part of a business, which was transferred to him as a going concern by another taxable person; and that he has not obtained relief in respect of the goods under section 4 of the Finance Act 1973.

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