Related Commentary  Related Cases

165  In this Part–

claim”  means a claim in accordance with regulations 166 or 166AA, and 167 for a refund of VAT to which a person is entitled by virtue of section 36 of the Act and

claimant”  shall be construed accordingly;

payment”  means any payment or part-payment which is made by any person by way of consideration for a supply regardless of whether such payment extinguishes the purchaser’s debt to the claimant or not;

purchaser”  means a person to whom the claimant made a relevant supply;

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