Division 111 VAT refunded by the tax authoritiesF1 United Kingdom Repealed Original text. Later amendments are not shown. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Annotations Textual amendments F1 Repealed by Commission Implementing Regulation (EU) No 385/2012 of 30 April 2012 on the farm return to be used for determining the incomes of agricultural holdings and analysing the business operation of such holdings. ← Division 110 Division 111 Division J →