Schedule 9A, paragraph 1(4)

For the purposes of this paragraph the charging of VAT on a supply (“the undercharged supply”) otherwise than by reference to its full value shall be taken to give rise to a tax advantage if, and only if, a person has become entitled— to credit for input tax allowable as attributable to that supply or any part of it, or in accordance with regulations under section 39, to any repayment in respect of that supply or any part of it.

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