Section 33A(7)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
The amount to be refunded on a claim by the body under this section shall be such amount as remains after deducting from the VAT related to the claim such proportion of that VAT as appears to the Commissioners to be attributable otherwise than to free admissions.
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Source: legislation.gov.uk · retrieved 2026-07-28