Section 80(2A)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Where— the Commissioners shall be liable to pay (or repay) to him so much of that amount as so remains. as a result of a claim under this section by virtue of subsection (1) or (1A) above an amount falls to be credited to a person, and after setting any sums against it under or by virtue of this Act, some or all of that amount remains to his credit,
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Source: legislation.gov.uk · retrieved 2026-07-28