Section 69(6)

For the purposes of subsection (5) above, the VAT due— if the person concerned has furnished a return, shall be taken to be the VAT shown in the return as that for which he is accountable in respect of the period in question, and in any other case, shall be taken to be such VAT as has been assessed for that period and notified to him under section 73(1).

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