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Change year: 2010

Section 12F Special scheme for intra-community refunds of tax

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Amendments

Section 12F inserted by European Communities (Value-Added Tax) Regulations 2009 regulation 16 from 1 January 2010.

The special scheme for intra-Community refunds of tax as set out in [Schedule 6]1 has effect.

Amendments

1 Substituted by Finance Act 2010 section 131 and Schedule 2 item 18.

How are intra-Community VAT refunds dealt with?

The detailed rules for intra-Community VAT refunds are set out in Schedule 6.

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