The Value Added Tax Regulations 1995

F1... Incorrect claimsU.K.

184.  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.

Textual Amendments

Commencement Information

I1Reg. 184 in force at 20.10.1995, see reg. 1