No. 19,327.

Decision given on 8 November 2005 by Kenneth Mure QC (Chairman).

Recovery of tax overpaid – Absence of transitional period for repayments in terms of amended provisions – Terms of Business Briefs 22/2002 and 27/2002 and related guidance issued by Commissioners – Value Added Tax Act 1994, s. 80 (as amended by Finance Act 1997).

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