# The Value Added Tax Regulations 1995, Regulation 197: False, altered or incorrect claims

Extent: E+W+S+N.I.

Where any sum has been repaid to a claimant as a result of an incorrect claim, the amount of any subsequent repayment to that claimant may be reduced by the said sum.

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Source: https://www.legislation.gov.uk/uksi/1995/2518/regulation/197 (the official version)
Page: https://openlegislation.uk/value-added-tax-regulations-1995/regulation-197
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.