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Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Title X
Chapter 1

Article 167

United Kingdom

Original text. Later amendments are not shown.

A right of deduction shall arise at the time the deductible tax becomes chargeable.

Article 167

Article 167a →

Legislation: Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Citation: EU Directive 2006/112, article 167
Official version: legislation.gov.uk

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Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives. legislation.gov.uk is the official version.

Not legal advice.

👋 Jason Cartwright