Section 50B(6)

An order under this section may, among other things— make entitlement to a VAT-related payment subject to conditions; make provision about the making of claims under the order; make provision for claims to be treated as if they were returns under this Act in respect of a particular period; make provision about the calculation of VAT-related payments, including provision about the calculation of the consideration for, or value of, a supply; make provision about how VAT-related payments are to be paid; make provision for VAT-related payments to be treated as if they were repayments of input tax; make provision requiring claims and payments to be made through agents in the United Kingdom; make provision for agents dealing with claims and payments under the order to be treated under this Act as if they were taxable persons; make provision for and in connection with the payment of interest to or by the Commissioners, including provision about interest wrongly paid.

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