Schedule 9ZE, Part 4, paragraph 27(4)

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

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