Law of Value-Added Tax, Finance Act 2021 (Volume 1)
Adjustment of tax deductible in relation to unpaid consideration
[62A.(1) Subject to subsection (4), where—
(a) an accountable person has, during a taxable period (referred to in this sec...
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.