Commentary

V16.845 Local authorities—agreement of s 33 recovery methods

Part V16 Forms and other HMRC material

V16.845 Local authorities—agreement of s 33 recovery methods

V16.845 Local authorities—agreement of s 33 recovery methods

VAT Information Sheet 2/99, February 1999

This Information Sheet should be read in conjunction with Information Sheet 7/98 dated June 1998 [see V16.840].

This Information Sheet explains the position where a s 33 body does not have a recovery method in place that has been agreed with Customs.

1 Background

All s 33 bodies should have an agreed method in place to enable them to accurately assess their partial exemption position. If a s 33 body has a method in place that has been agreed with Customs, they are required to continue using this method until

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