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Schedule 9ZD, Part 5, paragraph 31(6)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

Where— the Commissioners must pay (or repay) to the person so much of the amount as remains to the person's credit. as a result of a claim under sub-paragraph (3) an amount is to be credited to a person, and after setting any sums against that amount under or by virtue of this Act, some or all of the amount remains to the person's credit,

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