Schedule 9ZE, Part 4, paragraph 25(2)

A person may make a claim if the person has, as a participant in a special scheme, paid (to the tax authorities for the administering member State or to the Commissioners) an amount by way of UK VAT that was not UK VAT due (“the overpaid amount”), otherwise than in the circumstances mentioned in sub-paragraph (1)(c).

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