Part XIXB REPAYMENT OF INPUT TAX WHERE CONSIDERATION NOT PAIDF1
- 172FApplication
- 172GInterpretation
- 172HRepayment of input tax
- 172IRestoration of an entitlement to credit for input tax
- 172JAttribution of payments
Annotations
Textual amendments
- F1
Pt. 19B inserted (1.1.2003) by The Value Added Tax (Amendment) (No. 4) Regulations 2002 (S.I. 2002/3027), regs. 1, 8