Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Value Added Tax Act 1994 Schedule 11A para 2A
Meaning of "non-deductible tax"
Schedule 11A paragraph 2A defines "non-deductible tax" for the purposes of the VAT avoidance disclosure regime, covering VAT that a business cannot recover either as input tax credit or by way of refund.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.