Statute
Section 193 — Value Added Tax Regulations 1995: Deduction of bank charges
Text of the provision Official document
Deduction of bank charges 193 Where any repayment is to be made to a claimant in the country in which he is established, the Commissioners may reduce the amount of the repayment by the amount of any bank charges or costs incurred as a result thereof.
Official source: legislation.gov.uk
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