Regulation 190 VAT which will not be repaidI1

VAT which the Commissioners would be obliged to repay if it was the subject of a claim made in accordance with Part 20 or Part 20A;

VAT charged on a supply which if made to a taxable person would be excluded from any credit under section 25 of the Act,

VAT charged on a supply to a travel agent which is for the direct benefit of a traveller other than the travel agent or his employee.

VAT charged on a supply used or to be used in making supplies of a description falling within article 3 of the Value Added Tax (Input Tax) (Specified Supplies) Order 1999.