xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"

[F1PART XIXAU.K.REPAYMENT OF INPUT TAX WHERE CLAIM MADE UNDER PART XIX

[F2ApplicationU.K.

172ZC.  This Part applies where the relevant supply was made before 1st January 2003.]]