Section 80A(7)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Regulations under this section may have effect (irrespective of when the claim for credit was made) for the purposes of the crediting of any amount by the Commissioners after the time when the regulations are made; and, accordingly, such regulations may apply to arrangements made before that time.
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Source: legislation.gov.uk · retrieved 2026-07-28