Point in time view as at 01/10/2012.
There are currently no known outstanding effects for the The Value Added Tax Regulations 1995, Section 172M.
172M.—(1) Where a person—
(a)has made an entry in his VAT account in accordance with regulation 172L; and
(b)in relation to the same supply, he subsequently makes an entry in his VAT account in accordance with regulation 172I,
he must make an entry in his VAT account in accordance with paragraphs (2) and (3) below.
(2) The person must make a positive entry in the VAT payable portion of that part of his VAT account which relates to the same prescribed accounting period of his as that in which he makes an entry in accordance with regulation 172I.
(3) The amount of the positive entry referred to in paragraph (2) above must be equal to the amount of the entry he makes in accordance with regulation 172I.]
Textual Amendments
F1Pt. 19C inserted (1.6.2007) by The Value Added Tax (Amendment) (No.3) Regulations 2007 (S.I. 2007/1418), regs. 1, 7
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