Related Commentary  Related Cases

171(1)  Subject to regulation 171A, where a claimant–

(a)has received a refund upon a claim, and

(b)either–

(i)a payment for the relevant supply is subsequently received, or

(ii)a payment is, by virtue of regulation 170 or 170A, treated as attributed to the relevant supply, or

(iii)the consideration for any relevant supply upon which the claim to refund is based is reduced after the claim is made,

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