Schedule 9ZE, Part 4, paragraph 26(4)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
On a claim made under paragraph 25(3), the Commissioners are not liable to credit the amount not due if the claim is made more than 4 years after the relevant date.
← 3 · All articles · 5 →
Source: legislation.gov.uk · retrieved 2026-07-28