Section 33(2)

Where goods or services so supplied to ... or imported by the body cannot be conveniently distinguished from goods or services supplied to ... or imported by it for the purpose of a business carried on by it, the amount to be refunded under this section shall be such amount as remains after deducting from the whole of the chargeable on any supply to ... or importation by the body such proportion thereof as appears to the Commissioners to be attributable to the carrying on of the business; but where— they may include it in the VAT refunded under this section. the VAT so attributable is or includes VAT attributable, in accordance with regulations under section 26, to exempt supplies by the body, and the VAT attributable to the exempt supplies is in the opinion of the Commissioners an insignificant proportion of the VAT so chargeable,

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