[80A Arrangements for reimbursing customers]
Value Added Tax Act 1994 (1994 c 23) | Legislation

[80A  Arrangements for reimbursing customers]

[[(1)     The Commissioners may by regulations make provision for reimbursement arrangements made by any person to be disregarded for the purposes of section 80(3) except where the arrangements—

(a)     contain such provision as may be required by the regulations; and

(b)     are supported by such undertakings to comply with the provisions of the arrangements as may be required by the regulations to be given to the Commissioners.

(2)     In this section “reimbursement arrangements” means any arrangements for the purposes of a claim under section 80 which—

(a)     are made by any person for the purpose of securing that he is not unjustly enriched by the [crediting] of any amount in pursuance of the claim; and]

(b)     provide

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