The Value Added Tax Regulations 1995

[F1The making of a claim to the Commissioners: special accounting schemesU.K.

166AA.—(1) This regulation applies where the VAT on the relevant supply was accounted for on a relevant non-UK return or a relevant special scheme return.

(2) Where this regulation applies, the claimant must make the claim by—

(a)amending, in accordance with Article 61 of the Implementing Regulation, that relevant non-UK return or relevant special scheme return; or

(b)(where the period during which a person is entitled to make such an amendment has expired) notifying the Commissioners of the claim in writing in the English language.]

Textual Amendments