# Value Added Tax Act 1994, Paragraph 8A


Schedule 11 (administration, collection and enforcement) has effect as if in paragraph 4 (power to require security and production of evidence), after sub-paragraph (1A) there were inserted—
“(1B) For the purposes of sub-paragraph (1A) “VAT credit” includes a repayment of an amount of VAT paid under and in accordance with Schedule 9ZD or 9ZE (the OSS and IOSS schemes).”

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/9ZF/paragraph/8A (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZF/paragraph-8A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.