Paragraph 71 I1
(1)
Section 80 (credit for, or repayment of, overstated or overpaid VAT) is amended as follows.
(2)
In subsection (3C), in the definition of “VAT provisions”, in paragraph (a), for “, subordinate legislation or EU legislation” substitute “ or subordinate legislation ”.
(3)
In subsection (7), omit “(and paragraph 16I of Schedule 3B and paragraph 29 of Schedule 3BA)”.
Annotations
Commencement
- I1
Sch. 8 para. 71 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)