Finance Act 2008 · 2008 c. 9View on legislation.gov.uk
Part 7: Administration — Chapter 2: Time limits for claims and assessments etc
In section 73 of VATA 1994 (assessment of overpaid VAT credits etc), after subsection (6) insert—
Section 80 of that Act (credit for, or repayment of, overstated or overpaid VAT) is amended as follows.
After subsection (4A) insert—
In subsection (4C), for "(2)" substitute ." (3) "
The amendments made by this section are treated as having come into force on 19 March 2008.
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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.
