Schedule 9ZD, Part 5, paragraph 31(5)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Where a person makes a claim under sub-paragraph (3), the Commissioners must credit the person with the amount not due.
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Source: legislation.gov.uk · retrieved 2026-07-28 · Text as consolidated on 2026-06-29; changes after this date are not shown.