Law of Value-Added Tax, Finance (No.2) Act 2013 (Volume 1)
Section 21A
Interest on refunds of tax
[21A. (1) For the purposes of this section-
'claimant' means a person who submits a valid claim for a refundable amount;
'overpaid amount' means an amount w...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.