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 99
Refund of VAT to Government of Northern Ireland
Section 99, read together with Schedule 9ZA paragraph 37, ensures that the Government of Northern Ireland can obtain VAT refunds not only on domestic supplies but also on goods acquired from EU member states.
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.