The Value Added Tax (Margin Schemes and Removal or Export of Goods: VAT-related Payments) Order 2023

VAT-related payments U.K.

3.  A person is entitled, on making a claim, to a VAT-related payment in respect of a relevant supply(1) of a description specified in article 4.

Commencement Information

I1 Art. 3 in force at 1.5.2023, see art. 1(1)

(1)

“relevant supply” is defined in section 50B(2) of VATA for the purposes of that section and in relation to a person making a claim for a VAT-related payment.