Related Commentary  Related CasesRelated HMRC Manuals

79(1)  In any case where–

(a)a person is entitled to a VAT credit, or

(b)a body which is registered and to which section 33 applies is entitled to a refund under that section, or

(c)a body which is registered and to which section 33A applies is entitled to a refund under that section, or

(d)the proprietor of an Academy who is registered is entitled to a refund under section 33B, or

(e)a charity which is registered is entitled to a refund under section 33C,

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