Section 33B(2)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
The Commissioners shall, on a claim made by the proprietor of the Academy at such time and in such form and manner as the Commissioners may determine, refund to that proprietor the amount of VAT so chargeable.
← 1 · All articles · 3 →
Source: legislation.gov.uk · retrieved 2026-07-28