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Section 80B(1C)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

In determining the amount that a person is liable to pay as mentioned in subsection (1) above, any amount reimbursed in accordance with the reimbursement arrangements shall be regarded as first reducing so far as possible the amount that he would have been liable so to pay, but for the reimbursement of that amount.

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