Crossheading RefundsFrom legislation.gov.ukDetailsContentsSection 20 Refund of tax in certain cases.Section 20A Refunds in relation to new means of transport supplied to other member States.Section 21 Refund of tax to persons constructing certain buildings.Section 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .