Related Commentary  Related CasesRelated HMRC Manuals

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,

the Commissioners shall be liable to credit the person with that amount.

80(1A)  Where the Commissioners–

(a)have assessed a person to VAT for a prescribed accounting period (whenever ended), and

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

they shall be liable to credit the person with that amount.

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