Section 26A(4)

Regulations under this section may in particular— make provision for restoring the whole or any part of an entitlement to credit for input tax where there is a payment after the end of the period mentioned in subsection (1) above; make rules for ascertaining whether anything paid is to be taken as paid by way of consideration for a particular supply; make rules dealing with particular cases, such as those involving payment of part of the consideration or mutual debts.

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