Section 27(1)

Where goods are imported by a taxable person ... and— VAT paid or payable by the taxable person on the importation of the goods shall not be regarded as input tax to be deducted or credited under section 25; but he may make a separate claim to the Commissioners for it to be repaid. at the time of importation they belong wholly or partly to another person; and the purposes for which they are to be used include private purposes either of himself or of the other,

← 27 · All articles · 2 →

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