Schedule 9ZF, Part 3, Part 27, paragraph 223

Paragraph 19(1) of Schedule 9ZD to the Act is not to apply in the case of an input tax obligation. In this regulation “input tax obligation” means an obligation imposed on a taxable person relating to a claim to deduction under section 25(2) of the Act or to payment of a VAT credit.

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