Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (c. 112)

TITLE X U.K. DEDUCTIONS

CHAPTER 4 U.K. Rules governing exercise of the right of deduction

Article 180 U.K.

Member States may authorise a taxable person to make a deduction which he has not made in accordance with Articles 178 and 179.