F1PART XIXBREPAYMENT OF INPUT TAX WHERE CONSIDERATION NOT PAID

Annotations:
Amendments (Textual)

Interpretation172G

In this Part—

  • “relevant period” means 6 months following—

    1. i

      the date of the supply, or

    2. ii

      if later, the date on which the consideration for the supply, or (as the case may be) the unpaid part of it, became payable.