[80C Assessed amounts of overpayments etc deemed to be amounts of VAT]

[80C  Assessed amounts of overpayments etc deemed to be amounts of VAT]

[(1)     Where an amount has been assessed and notified to a person under section 80(4A) or 80B(1), that amount is deemed (subject to the provisions of this Act as to appeals) to be an amount of VAT due

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