Law of Value-Added Tax, Finance Act 2016 (Volume 2)
CHAPTER 5Miscellaneous provisions
Article 90
s39
1. In the case of cancellation, refusal or total or partial non-payment, or where the price is reduced after the supply takes place, the taxable ...
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.