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第十三条 纳税人按照一般计税方法计算缴纳增值税的,因销售折让、中止或者退回而退还给购买方的增值税税额,应当从当期的销项税额中扣减;因销售折让、中止或者退回而收回的增值税税额,应当从当期的进项税额中扣减。
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Daniel Adams, Usdaw's national officer, said: "It remains incredibly disappointing that, while the company still performs strongly, it continues to make decisions like this.
So close in fact, says Cardiff University archaeologist Tudur Davies, that some of these graves have several people in them.