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Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Title X
Chapter 5

Article 184

United Kingdom

Original text. Later amendments are not shown.

The initial deduction shall be adjusted where it is higher or lower than that to which the taxable person was entitled.

← Article 183

Article 184

Article 185 →

Legislation: Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Citation: EU Directive 2006/112, article 184
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