F1PART 27NON-UK UNION AND NON-UNION SPECIAL ACCOUNTING SCHEMES: ADJUSTMENTS, CLAIMS AND ERROR CORRECTION
Annotations:
Amendments (Textual)
F1219
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Correction of errors on non-UK and special scheme returns more than 3 years after the date the original return was required to be madeF1220
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Claims in respect of overpaid VATF1221
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Increases or decreases in consideration occurring more than 3 years after the end of the affected tax periodF1222
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Scheme participants who are also taxable persons: disapplication of paragraph 17(1)F1223
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Pt. 27 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 (S.I. 2019/59), regs. 1, 80; S.I. 2020/1641, reg. 2, Sch. (with savings in reg. 18S.I. 2020/1495; S.I. 2020/1641, reg. 2, Sch.)