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Value Added Tax Act 1994 section 80A
Arrangements for reimbursing customers
Section 80A gives HMRC the power to make regulations governing how businesses must set up and operate reimbursement arrangements when claiming back overpaid or overstated VAT, to ensure that the people who actually bore the cost of the VAT are properly reimbursed and that the claimant is not unjustly enriched.
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