Related Commentary  Related CasesRelated HMRC Manuals


In s. 80, the heading “Credit for, or repayment of, overstated or overpaid VAT” was substituted for “Recovery of overpaid VAT” by F(No. 2)A 2005, s. 3(11), with effect in any case where a claim under s. 80(2) was made on or after 26 May 2005, whenever the event occurred in respect of which the claim is made.

80(1)  Where a person–

(a)has accounted to the Commissioners for VAT for a prescribed accounting period (whenever ended), and

(b)in doing so, has brought into account as output tax an amount that was not output tax due,

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