Section 80(3C)

In subsection (3B) above— “the quantified amount” means the amount (if any) which is shown by the taxpayer to constitute the amount that would appropriately compensate him for loss or damage shown by him to have resulted, for any business carried on by him, from the making of the mistaken assumptions; and “VAT provisions” means the provisions of— any enactment or subordinate legislation (whether or not still in force) which relates to VAT or to any matter connected with VAT; or any notice published by the Commissioners under or for the purposes of any such enactment or subordinate legislation.

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