HC Deb 03 December 1996 vol 286 c918

Resolved, That—

(1) In section 36 of the Value Added Tax Act 1994, after subsection (4) there shall be inserted the following subsection—" (4A) Where—

  1. (a) a person is entitled under subsection (2) above to be refunded an amount of VAT, and
  2. (b) that VAT has at any time been included in the input tax of another person,
that other person shall be taken, as from the time when the claim for the refund is made, not to have been entitled to any credit for input tax in respect of the VAT that has to be refunded on that claim."

(2) This Resolution has effect in relation to any entitlement under section 36 of that Act of 1994 to a refund of VAT charged on a supply made after 26th November 1996.

And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.