Section 80A(2)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
In this section “ reimbursement arrangements ” means any arrangements for the purposes of a claim under section 80 which— are made by any person for the purpose of securing that he is not unjustly enriched by the crediting of any amount in pursuance of the claim; and provide for the reimbursement of persons who have for practical purposes borne the whole or any part of the amount brought into account as mentioned in paragraph (b) of subsection (1) or (1A) of that section .
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Source: legislation.gov.uk · retrieved 2026-07-28