77A. Adjustments to returns.

Summary

This section deals with adjustments to VAT returns.

Details

(1) Subsection (1) provides that following the furnishing of a VAT return, enactments relating to VAT apply to any subsequent adjustment to that return.

(2) Subsection (2) provides that an adjustment is, where applicable, deemed to be a claim for a refund of tax and is subject to the general provisions on refunds of tax as set out in section 99

Relevant Date: Finance Act 2020