Schedule 9ZA, Part 4, paragraph 18A(2)

Where— the Commissioners must, on a claim made in that behalf, pay to that person an amount equal to that VAT so chargeable. a person carries out works to which this paragraph applies, the carrying out of the work by the person is lawful and otherwise than in the course or furtherance of any business, and VAT is chargeable in accordance with the law of a member State (see paragraph 81) on the supply of any goods used by the person for the purposes of the works,

← 1 · All articles · 3 →

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