Section 33E(7)

The amount to be refunded under this section is such amount as remains after deducting from the whole of the VAT chargeable on any supply to, ... or importation by, the specified person such proportion of that VAT as appears to the Commissioners to be attributable to the carrying on of the business or (as the case may be) the making of the supply.

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