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Finance Act 2009
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- UK Public General Acts
- 2009 c. 10
- SCHEDULE 47
- Paragraph 21
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Finance Act 2009, Paragraph 21 is up to date with all changes known to be in force on or before 03 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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This section has no associated Explanatory Notes
21(1)Paragraph 63 (tax) is amended as follows.U.K.
(2)In sub-paragraph (3)—
(a)omit the “and” at the end of paragraph (a), and
(b)for the words following paragraph (b) substitute “, and
(c)amounts listed in sub-paragraph (3A).”
(3)After that sub-paragraph insert—
“(3A)Those amounts are—
(a)any amount that is recoverable under paragraph 5(2) of Schedule 11 to VATA 1994 (amounts shown on invoices as VAT), and
(b)any amount that is treated as VAT by virtue of regulations under section 54 of VATA 1994 (farmers etc).”
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