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 104
Repayments in specific circumstances
Section 104 deals with particular types of VAT repayment, covering new means of transport dispatched to other Member States, prepaid telephone cards, radios for blind persons, and goods or services connected with shipping, aviation and commercial sea fishing.
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.