Section 80(3)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
It shall be a defence, in relation to a claim under this section by virtue of subsection (1) or (1A) above, that the crediting of an amount would unjustly enrich the claimant.
← 2A · All articles · 3A →
Source: legislation.gov.uk · retrieved 2026-07-28