- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (11/02/1998)
- Gwreiddiol (a wnaed Fel)
Version Superseded: 01/04/1999
Point in time view as at 11/02/1998.
There are currently no known outstanding effects for the The Value Added Tax Regulations 1995, PART VA.
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
Textual Amendments
F1Pt. 5A inserted (11.2.1998) by The Value Added Tax (Amendment) Regulations 1998 (S.I. 1998/59), regs. 1, 2
37A. In this Part—
“claim” means a claim made (irrespective of when it was made) under section 80 of the Act for repayment of an amount paid to the Commissioners by way of VAT which was not VAT due to them; and “claimed” and “claimant” shall be construed accordingly;
“reimbursement arrangements” means any arrangements (whether made before, on or after 30th January 1998) for the purposes of a claim which—
are made by a claimant for the purpose of securing that he is not unjustly enriched by the repayment of any amount in pursuance of the claim; and
provide for the reimbursement of persons (consumers) who have, for practical purposes, borne the whole or any part of the cost of the original payment of that amount to the Commissioners;
“relevant amount” means that part (which may be the whole) of the amount of a claim which the claimant has reimbursed or intends to reimburse to consumers.
37B. Without prejudice to regulation 37H below, for the purposes of section 80(3) of the Act (defence by the Commissioners that repayment by them of an amount claimed would unjustly enrich the claimant) reimbursement arrangements made by a claimant shall be disregarded except where they—
(a)include the provisions described in regulation 37C below; and
(b)are supported by the undertakings described in regulation 37G below.
37C. The provisions referred to in regulation 37B(a) above are that—
(a)reimbursement for which the arrangements provide will be completed by no later than 90 days after the repayment to which it relates;
(b)no deduction will be made from the relevant amount by way of fee or charge (howsoever expressed or effected);
(c)reimbursement will be made only in cash or by cheque;
(d)any part of the relevant amount that is not reimbursed by the time mentioned in paragraph (a) above will be repaid by the claimant to the Commissioners;
(e)any interest paid by the Commissioners on any relevant amount repaid by them will also be treated by the claimant in the same way as the relevant amount falls to be treated under paragraphs (a) and (b) above; and
(f)the records described in regulation 37E below will be kept by the claimant and produced by him to the Commissioners, or to an officer of theirs in accordance with regulation 37F below.
37D. The claimant shall, without prior demand, make any repayment to the Commissioners that he is required to make by virtue of regulation 37C(d) and (e) above within 14 days of the expiration of the period of 90 days referred to in regulation 37C(a) above.
37E. The claimant shall keep records of the following matters—
(a)the names and addresses of those consumers whom he has reimbursed or whom he intends to reimburse;
(b)the total amount reimbursed to each such consumer;
(c)the amount of interest included in each total amount reimbursed to each consumer;
(d)the date that each reimbursement is made.
37F.—(1) Where a claimant is given notice in accordance with paragraph (2) below, he shall, in accordance with such notice produce to the Commissioners, or to an officer of theirs, the records that he is required to keep pursuant to regulation 37E above.
(2) A notice given for the purposes of paragraph (1) above shall—
(a)be in writing;
(b)state the place and time at which, and the date on which the records are to be produced; and
(c)be signed and dated by the Commissioners, or by an officer of theirs,
and may be given before or after, or both before and after the Commissioners have paid the relevant amount to the claimant.
37G.—(1) Without prejudice to regulation 37H(b) below, the undertakings referred to in regulation 37B(b) above shall be given to the Commissioners by the claimant no later than the time at which he makes the claim for which the reimbursement arrangements have been made.
(2) The undertakings shall be in writing, shall be signed and dated by the claimant, and shall be to the effect that—
(a)at the date of the undertakings he is able to identify the names and addresses of those consumers whom he has reimbursed or whom he intends to reimburse;
(b)he will apply the whole of the relevant amount repaid to him, without any deduction by way of fee or charge or otherwise, to the reimbursement in cash or by cheque, of such consumers by no later than 90 days after his receipt of that amount (except insofar as he has already so reimbursed them);
(c)he will apply any interest paid to him on the relevant amount repaid to him wholly to the reimbursement of such consumers by no later than 90 days after his receipt of that interest;
(d)he will repay to the Commissioners without demand the whole or such part of the relevant amount repaid to him or of any interest paid to him as he fails to apply in accordance with the undertakings mentioned in sub-paragraphs (b) and (c) above;
(e)he will keep the records described in regulation 37E above; and
(f)he will comply with any notice given to him in accordance with regulation 37F above concerning the production of such records.
37H. Reimbursement arrangements made by a claimant before 11th February 1998 shall not be disregarded for the purposes of section 80(3) of the Act if, not later than 11th March 1998—
(a)he includes in those arrangements (if they are not already included) the provisions described in regulation 37C above; and
(b)gives the undertakings described in regulation 37G above.]
The Whole Instrument you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Instrument you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Instrument without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Instrument without Schedules you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
Yr Offeryn Cyfan you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Yr Offeryn Cyfan heb Atodlenni you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Pwynt Penodol mewn Amser: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Rhychwant ddaearyddol: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Dangos Llinell Amser Newidiadau: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.