Schedule 9ZD, Part 5, paragraph 32(2)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
In section 80(3) to (3C), (4A) ... and (6), as modified by sub-paragraph (1), references to the crediting of amounts are to be read as including the payment of amounts.
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Source: legislation.gov.uk · retrieved 2026-07-28