Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Value Added Tax Consolidation Act 2010 section 103
Ministerial refund orders
Section 103 empowers the Minister for Finance to make orders allowing certain persons to claim repayment of VAT that they cannot recover through the normal deduction system.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.