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Legislation

Finance Act 1994

Part II Value Added Tax

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Section 45 Misdeclaration etc.
Section 46 Repayment supplement.
Section 47 Set-off of credits.

Part II · Value Added Tax
Set-off of credits.

Section 47 | Set-off of credits.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Notes

F1
S. 47 repealed (1.9.1994) by 1994 c. 23, ss. 100(2), 101(1), Sch. 15