Section 69C(4)

Condition C is that HMRC have issued a decision (“the denial decision”) in relation to the supply which— prevents T from exercising or relying on a VAT right in relation to the supply, is based on the facts which satisfy conditions A and B in relation to the transaction, and applies a relevant principle of EU case law (whether or not in circumstances that are the same as the circumstances in which any relevant case was decided by the European Court of Justice).

← 3 · All articles · 5 →

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