Section 55C(2)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
For the purposes of this section and section 55D, a “deposit amount” in relation to goods is an amount that, in accordance with the provisions of a designated deposit scheme— is added to the price payable for the goods, and must be repaid by a person, if the conditions for repayment under the scheme are met.
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Source: legislation.gov.uk · retrieved 2026-07-28