Section 50B(4)

“VAT-related payment”, in respect of a supply of goods, means a payment of an amount equal to so much of the consideration for the supply as would have constituted VAT if— subject to any provision made in reliance on subsection (5). the supply had taken place at the relevant time, and VAT had been chargeable on the value of the supply,

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