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Value Added Tax Act 1994 section 80 / Schedule 9ZD paragraph 32
Overpayments: supplementary
Section 80 / Schedule 9ZD paragraph 32 sets out how the existing rules on overpaid or overstated VAT (in section 80) are adapted to apply to overpayment claims arising under the special scheme in paragraph 31, including unjust enrichment safeguards and strict time limits for making claims.
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