The Commissioners for Her Majesty's Revenue and Customs are in general1 liable to repay any amount which a person has paid2 by way of VAT for a prescribed accounting period3 (whenever ended) which was not VAT due to them4; they are also liable to credit a person with any amount which in their assessing him5, or in his accounting to them6, for VAT for a prescribed accounting period (whenever ended), they have or he has brought into account as output tax that was not output tax due7, and subsequent to such crediting to pay (or repay) to the person
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