Section 85A(3)

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

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