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60\u201364A]"},{"FileName":"vol911401033.htm","IsRepealed":"false","LegalId":"LOF_LOF.VOL9.SGM_LOF.CAP201A.VAAFJ91.PT11","Position":"1160","SectionData":[{"FileName":"vol911401033.htm","IsRepealed":"false","LegalId":"LOF_LOF.VOL9.SGM_LOF.CAP201A.VAAFJ91.S65","Position":"1601","SectionData":[],"Status":"Active","Title":"[VAT 65] s 65 Refund of excess tax"},{"FileName":"vol911401033.htm","IsRepealed":"false","LegalId":"LOF_LOF.VOL9.SGM_LOF.CAP201A.VAAFJ91.S66","Position":"14994","SectionData":[],"Status":"Active","Title":"[VAT 66] s 66 Tax paid in excess may be set off against additional tax where assessment re-opened"},{"FileName":"vol911401033.htm","IsRepealed":"false","LegalId":"LOF_LOF.VOL9.SGM_LOF.CAP201A.VAAFJ91.S67","Position":"17117","SectionData":[],"Status":"Active","Title":"[VAT 67] s 67 Interest on late 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