[26AB Adjustment of output tax in respect of supplies under section 55A]
Value Added Tax Act 1994 (1994 c 23) | Legislation

[26AB  Adjustment of output tax in respect of supplies under section 55A]

[(1)     This section applies if—

(a)     a person is, as a result of section 26A, taken not to have been entitled to any credit for input tax in respect of any supply, and

(b)     the supply is one in respect of which the person is required under section 55A(6) to account

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