OpenLegislation

Article 1

United Kingdom

Original text. Later amendments are not shown.

The list of issues to ensure the reliability, exhaustiveness and comparability of the GNI data to be addressed in every verification cycle shall include the following subjects:

  • definition of geographic territory,

  • principles of estimating dwelling services,

  • treatment of repayments of VAT,

  • measures on exhaustiveness,

  • treatment of non-collected VAT.