# The Enactment of Extra-Statutory Concessions Order 2017, Article 8: Disapplication of disallowance of input tax in insolvency where consideration not paid


(1) In Part 19B of the Value Added Tax Regulations 1995, regulation 172H (repayment of input tax) is amended as follows.
(2) In paragraph (1) for “paragraph (5)” substitute “paragraphs (5) and (6)”.
(3) After paragraph (5) insert—
“(6) This regulation does not apply in so far as a person is entitled under section 26AA of the Act to credit for input tax in relation to the supply.”.

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Source: https://www.legislation.gov.uk/ukdsi/2017/9780111153956/article/8 (the official version)
Page: https://openlegislation.uk/draft-enactment-of-extra-statutory-concessions-order-2017/article-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.