Schedule 9ZD, Part 5, paragraph 32(1)

In section 80 (credit for, or repayment of, overstated or overpaid VAT), subsections (3) to (3C) (unjust enrichment) and (4A) ... and (6) (recovery by assessment of amounts wrongly credited) have effect as if— a claim— under paragraph 31(1) were a claim under section 80(1), under paragraph 31(2) were a claim under section 80(1B), and under paragraph 31(3) were a claim under section 80(1A); references in that section to a prescribed accounting period included a tax period.

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