The Value Added Tax Regulations 1995

PART XXII U.K. REPAYMENT SUPPLEMENT

Computation of period U.K.

198.  In computing the period of 30 days referred to in section 79(2)(b) of the Act, periods referable to the following matters shall be left out of account—

(a) the raising and answering of any reasonable inquiry relating to the requisite return or claim,

(b) the correction by the Commissioners of any errors or omissions in that requisite return or claim, and

(c) in any case to which section 79(1)(a) of the Act applies, the following matters, namely—

(i) any such continuing failure to submit returns as is referred to in section 25(5) of the Act, and

(ii) compliance with any such condition as is referred to in paragraph 4(1) of Schedule 11 to the Act.

Commencement Information

I1 Reg. 198 in force at 20.10.1995, see reg. 1

Duration of period U.K.

199.  For the purpose of determining the duration of the periods referred to in regulation 198, the following rules shall apply—

(a) in the case of the period mentioned in regulation 198(a), it shall be taken to have begun on the date when the Commissioners first raised the inquiry and it shall be taken to have ended on the date when they received a complete answer to their inquiry;

(b) in the case of the period mentioned in regulation 198(b), it shall be taken to have begun on the date when the error or omission first came to the notice of the Commissioners and it shall be taken to have ended on the date when the error or omission was corrected by them;

(c) in the case of the period mentioned in regulation 198(c)(i), it shall be determined in accordance with a certificate of the Commissioners under paragraph 14(1)(b) of Schedule 11 to the Act;

(d) in the case of the period mentioned in regulation 198(c)(ii), it shall be taken to have begun on the date of the service of the written notice of the Commissioners which required the production of documents or the giving of security, and it shall be taken to have ended on the date when they received the required documents or the required security.

Commencement Information

I2 Reg. 199 in force at 20.10.1995, see reg. 1