Value Added Tax Act 1994

[F1 Overpayments: supplementary U.K.

Textual Amendments

F1 Sch. 3BA inserted (with effect in accordance with Sch. 22 paras. 23, 24 of the amending Act) by Finance Act 2014 (c. 26), Sch. 22 para. 1

30 (1) In section 80— U.K.

(a) subsections (3) to (3C) (unjust enrichment), and

(b) subsections (4A), (4C) and (6) (recovery by assessment of amounts wrongly credited),

have effect as if a claim under paragraph 29(1) were a claim under section 80(1), a claim under paragraph 29(2) were a claim under section 80(1B) and a claim under paragraph 29(3) were a claim under section 80(1A).

(2) In section 80(3) to (3C), (4A), (4C) and (6), as applied by sub-paragraph (1)—

(a) references to the crediting of amounts are to be read as including the payment of amounts;

(b) references to a prescribed accounting period include a tax period.

(3) The Commissioners are not liable to repay the overpaid amount on a claim made—

(a) under paragraph 29(2),or

(b) as mentioned in paragraph 29(7)(b),

if the claim is made more than 4 years after the relevant date.

(4) On a claim made under paragraph 29(3), the Commissioners are not liable to credit the amount not due if the claim is made more than 4 years after the relevant date.

(5) The “relevant date” is—

(a) in the case of a claim under paragraph 29(1), the end of the tax period mentioned in paragraph 29(1)(a), except in the case of a claim resulting from an incorrect disclosure;

(b) in the case of a claim under paragraph 29(1) resulting from an incorrect disclosure, the end of the tax period in which the disclosure was made;

(c) in the case of a claim under paragraph 29(2), the date on which the payment was made;

(d) in the case of a claim under paragraph 29(3), the end of the quarter in which the assessment was made.

(6) A person makes an “incorrect disclosure” where—

(a) the person discloses to the tax authorities in question (whether the Commissioners or the tax authorities for the administering member State) that the person has not brought into account for a tax period an amount of UKVAT due for the period (“the disclosed amount”),

(b) the disclosure is made in a later tax period, and

(c) some or all of the disclosed amount is not in fact VAT due.]