# The Food Industry Development Scheme 1997, Paragraph 6


Value added tax incurred on costs referred to in paragraphs 4 and 5 of this Schedule and which cannot be reclaimed from the Commissioners of Customs and Excise.

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Source: https://www.legislation.gov.uk/uksi/1997/2673/schedule/2/paragraph/6 (the official version)
Page: https://openlegislation.uk/food-industry-development-scheme-1997/schedule-2/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.