77 Repayment to those in business in other States
Finance Act 2009 (2009 c 10) | Legislation

77  Repayment to those in business in other States

(1)     VATA 1994 is amended as follows.

(2)     In subsection (3) of section 39 (repayment of VAT to those in business overseas)—

(a)     in the words before paragraph (a), after “such cases” insert “and to such extent”,

(b)     in sub-paragraph (ii) of

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