90 Failure of resolution under Provisional Collection of Taxes Act 1968
Value Added Tax Act 1994 (1994 c 23) | Legislation

90  Failure of resolution under Provisional Collection of Taxes Act 1968

(1)     Where—

(a)     by virtue of a resolution having effect under the Provisional Collection of Taxes Act 1968 VAT has been paid at a rate specified in the resolution on the supply of any goods or services by reference to a value determined under section 19(2) . . ., and

(b)     by virtue of section 1(6) or (7) or 5(3) of that

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