Point in time view as at 31/01/2013.
Finance Act 1999, Section 19 is up to date with all changes known to be in force on or before 09 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(1)Section 79 of the M1Value Added Tax Act 1994 (repayment supplement) shall be amended as follows.
(2)In subsection (2)(b), for “the period of 30 days beginning on the date of the receipt by the Commissioners of that return or claim” there shall be substituted “ the relevant period ”.
(3)After subsection (2) there shall be inserted—
“(2A)The relevant period in relation to a return or claim is the period of 30 days beginning with the later of—
(a)the day after the last day of the prescribed accounting period to which the return or claim relates, and
(b)the date of the receipt by the Commissioners of the return or claim.”
(4)In subsections (3) and (7), for “subsection (2)(b)” there shall be substituted “ subsection (2A) ”; and regulations under subsection (3) shall be construed accordingly.
(5)This section has effect in relation to returns and claims received by the Commissioners on or after 9th March 1999.
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