Statute
Section 161 — Value Added Tax Regulations 1995: Set-off of amounts between the claimant and the debtor
Text of the provision Official document
Set-off of amounts between the claimant and the debtor 161 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Official source: legislation.gov.uk
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from UK courts and tribunals with a plain-English summary and legal holding.
Explore case law →