Section 26AA(1)

Section 26A(1) does not apply to a person in relation to credit for input tax which relates to a supply where— at the time of the supply, no insolvency procedure had effect in relation to the person, at any time during the relevant period, an insolvency procedure had effect in relation to that person (“the insolvent person”), and the Commissioners have been notified in writing of the matter mentioned in paragraph (b) by or on behalf of a person authorised to deal with the insolvent person’s affairs.

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