SolvedCrossheading Value added tax
From legislation.gov.uk
Contents
- Section 44 Liability of Commissioners to interest.
- Section 45 Assessment for overpayments of interest.
- Section 46 Repayments of overpayments: unjust enrichment.
- Section 47 Repayments and assessments: time limits.
- Section 48 Set-off of credits and debits.
- Section 49 Transitional provision for set-offs etc.