This section has no associated Explanatory Memorandum
88. In regulation 190(1) (VAT which will not be repaid), before sub-paragraph (a) insert—
“(za)VAT which the Commissioners would be obliged to repay if it was the subject of a claim made in accordance with Part 20 or Part 20A M1;”.
Commencement Information
I1Reg. 88 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.
Marginal Citations
M1Inserted by this instrument.