Section 35(1)

Where— subject to subsections (2) to (2C), the Commissioners shall, on a claim made in that behalf, refund to that person the amount of VAT so chargeable. a person carries out works to which this section applies, his carrying out of the works is lawful and otherwise than in the course or furtherance of any business, and VAT is chargeable on the supply... or importation of any goods used by him for the purposes of the works,

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