Related Commentary  Related Cases

47(1)  [Substitutes VATA 1994, s. 80(4) for former s. 80(4) and 80(5).]

47(2)  Subject to subsections (3) and (4) below, subsection (1) above shall be deemed to have come into force on 18th July 1996 as a provision applying, for the purposes of the making of any repayment on or after that date, to all claims under section 80 of the Value Added Tax Act 1994, including claims made before that date and claims relating to payments made before that date.

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