1. Legislation
  2. Law of Value-Added Tax

Law of Value-Added Tax, Finance (No.2) Act 2013 (Volume 1)

Unjust enrichment. a189(c) 100. (1) Where, due to a mistaken assumption in the operation of the tax, whether that mistaken assumption was made by an accountable person, any other person or the Re...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If you do not have an account, then please read the Help page for information on how to obtain access.

Other Editions and Comparison Tool

  • Law of Value-Added Tax, Finance (No.2) Act 2013 (Volume 1)
  • Law of Value-Added Tax, Finance Act 2013
  • Law of Value-Added Tax, Finance Act 2012
  • Law of Value-Added Tax, Finance (No. 3) Act 2011