Section 81(3)

Subject to subsection (1) above, in any case where— the amount referred to in paragraph (a) above shall be set against the sum referred to in paragraph (b) above and, accordingly, to the extent of the set-off, the obligations of the Commissioners and the person concerned shall be discharged. an amount is due from the Commissioners to any person under any provision of this Act, and that person is liable to pay a sum by way of VAT, penalty, interest or surcharge penalty or interest,

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