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 section 36
Set-offs
Section 36 of Schedule 9ZD establishes that UK VAT owed by participants in non-UK schemes to overseas tax authorities is treated as payable to HMRC for the purposes of set-off.
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.