Section 80(1B)

Where a person has for a prescribed accounting period (whenever ended) paid to the Commissioners an amount by way of VAT that was not VAT due to them, otherwise than as a result of— the Commissioners shall be liable to repay to that person the amount so paid. an amount that was not output tax due being brought into account as output tax, or an amount of input tax allowable under section 26 not being brought into account,

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