Schedule 9A, paragraph 1(5)

The cases where a person shall be taken for the purposes of sub-paragraph (4) above to have become entitled to a credit for input tax allowable as attributable to the undercharged supply, or to a part of it, shall include any case where— a person has become entitled to a credit for any input tax on the supply to him, or the ... importation by him, of any goods or services; and whatever the supplies to which the credit was treated as attributable when the entitlement to it arose, those goods or services are used by him in making the undercharged supply, or a part of it.

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