The Value Added Tax Regulations 1995

Evidence required of the claimant in support of the claim

159.  —

(1) In the case of the appointment of a person to act as the administrator or administrative receiver of a company, paragraph (a) of regulation 158 shall have effect as if for the reference to the document therein prescribed there was substituted a reference to the document giving notice of the issue, pursuant to rules made under the Insolvency Act 1986 (1) of the certificate mentioned in section 22(3)(b) of the Value Added Tax Act 1983.

(2) In the case of an award of sequestration mentioned in sub-paragraph (a)(ii) of regulation 164, the requirement to hold the document prescribed in paragraph (a) of regulation 158 shall not apply.

(1)

1986 c. 45 .