39.4  Irrecoverable VAT

The Authority shall pay to the Service Provider from time to time as the same is incurred by the Service Provider sums equal to any Irrecoverable VAT but only to the extent that it arises as a result of a Change in Law.  Any such payment shall be made within twenty (20) Business Days of the delivery by the Service Provider to the Authority of written details of the amount involved accompanied by details as to the grounds for and computation for the amount claimed.  For the purposes of this clause 39.4 (Irrecoverable VAT) means input VAT incurred by the Service Provider on any supply which is made to it which is used or to be used exclusively in performing the Service or any of the obligations or provisions under this Agreement (together with input VAT incurred as part of its overhead in relation to such activities) to the extent that the Service Provider is not entitled to repayment or credit from the Revenue in respect of such input VAT.