Schedule 9ZA, Part 4, paragraph 18A(1)

Where— the Commissioners must, on a claim made in that behalf, refund to that person the amount of NI acquisition VAT so chargeable. a person carries out works to which this paragraph applies, and the carrying out of the work by the person is lawful and otherwise than in the course or furtherance of any business, and NI acquisition VAT is chargeable on the acquisition from a member State of any goods used by the person for the purposes of the works,

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