Schedule 9ZD, Part 5, paragraph 33(4)

Where the change to which an amendment or notice under sub-paragraph (2) relates is a decrease in the consideration for a supply, the amendment or notice has effect as a claim; and where a claim is made the Commissioners must repay any UK VAT paid by the person that would not have been UK VAT due from the person had the consideration for the supply always been the decreased amount.

← 3 · All articles · 5 →

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