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Article 7

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Nothing in this Order shall be construed as making any person liable for any tax which, taken together with any tax for which he was liable as a result of a previous supply of the same services which he was treated as making by virtue of this Order, would exceed the amount of input tax for which he was entitled to credit under sections 14 and 15 of the Act in respect of the services used, or made available for use, by him; and, where the tax chargeable would otherwise exceed the amount of that credit—

(a)

he shall not be treated as making a supply of the services where the amount of that credit has already been equalled or exceeded; and

(b)

in any other case, the value of the supply shall be reduced accordingly.