Section 80(3B)

Where, in a case to which this subsection applies, loss or damage has been or may be incurred by the taxpayer as a result of mistaken assumptions made in his case about the operation of any VAT provisions, that loss or damage shall be disregarded, except to the extent of the quantified amount, in the making of any determination— of whether or to what extent the crediting of an amount to the taxpayer would enrich him; or of whether or to what extent any enrichment of the taxpayer would be unjust.

← 3A · All articles · 3C →

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