Related Commentary  Related CasesRelated HMRC Manuals

33(1)  Subject to the following provisions of this section, where–

(a)VAT is chargeable on the supply of goods or services to, or on the importation of goods by, a body to which this section applies, and

(b)the supply or importation is not for the purpose of any business carried on by the body,

the Commissioners shall, on a claim made by the body at such time and in such form and manner as the Commissioners may determine, refund to it the amount of the VAT so chargeable.

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