Section 26AB(5)

Regulations under this section may in particular— make provision for the manner in which, and the period for which, the adjustment is to be given effect, require the adjustment to be evidenced and quantified by reference to such records and other documents as may be specified by or under the regulations, require the person entitled to the adjustment to keep, for such period and in such form and manner as may be so specified, those records and documents, make provision for readjustments if any credit for input tax is restored under section 26A.

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