Schedule 9ZE, Part 4, paragraph 25(1)

A person may make a claim if the person— has made a special scheme return for a tax period relating wholly or partly to qualifying supplies of goods treated as made in the United Kingdom, has accounted to the tax authorities for the administering member State for VAT in respect of those supplies, and in doing so has brought into account as UK VAT due to those authorities an amount (“the overpaid amount”) that was not UK VAT due to them.

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