Schedule 9ZF, Part 2, paragraph 11A(1A)

This section also applies to an amount paid by a person to a person other than HMRC that is repaid by HMRC under— paragraph 31(4) of Schedule 9ZD, or paragraph 25(4) of Schedule 9ZE, to VATA 1994; section 36(2) of VATA 1994 by virtue of paragraph 34 of Schedule 9ZD, or paragraph 28 of Schedule 9ZE, to VATA 1994.

← 11A · All articles · 11B →

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