Section 85A(2)

Where on the appeal the tribunal has determined that— so much of that amount, or of that credit, as the tribunal determines not to be due or not to have been paid shall be paid or repaid .... the whole or part of any disputed amount paid or deposited is not due, or the whole or part of any VAT credit due to the appellant has not been paid,

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