Unjust enrichment: Regulations: Section 80(3C) of the VAT Act 1994
This subsection defines some of the expressions used in subsection 3(B).
It defines “quantified amount” as the amount that the claimant is able to show that he has lost through having wrongly charged VAT on his supplies and “VAT provisions” as
- any provision of the VAT Act
- any regulations made there under, and
- any tertiary legislation contained in public notices, etc.