Section 73(3)

An amount— may be assessed under subsection (2) above notwithstanding that cancellation. which has been paid to any person as being due to him as a VAT credit, and which, by reason of the cancellation of that person’s registration under paragraph 13(2) to (6) of Schedule 1, paragraph 9 or 11 of Schedule 1A... or paragraph 6(1) or (2) of Schedule 3A ought not to have been so paid,

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