Section 69C(8)

The potential lost VAT is— the additional VAT which becomes payable by T as a result of the denial decision, the VAT which is not repaid to T as a result of that decision, or in a case where as a result of that decision VAT is not repaid to T and additional VAT becomes payable by T, the aggregate of the VAT that is not repaid and the additional VAT.

← 7 · All articles · 9 →

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