132 VAT: requirement to set-off
Finance Act 2008 (2008 c 9) | Legislation

132  VAT: requirement to set-off

(1)     Section 81 of VATA 1994 (set-off of credits etc) is amended as follows.

(2)     For subsection (4C) substitute—

“(4C)     In this section, references to the application of an insolvency procedure to a

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