- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/01/2004)
- Gwreiddiol (a wnaed Fel)
Version Superseded: 01/01/2010
Point in time view as at 01/01/2004. This version of this provision has been superseded.
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There are currently no known outstanding effects for the The Value Added Tax Regulations 1995, Section 178.
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178. —
(1) A person claiming a repayment of VAT under this Part shall—
(a)complete in the English language and send to the Commissioners either the form numbered 15 in Schedule 1 to these Regulations, or a form designed for the purpose by any official authority, containing full information in respect of all the matters specified in the said form and a declaration as therein set out, and
(b)at the same time furnish—
(i)a certificate of status issued by the official authority of the member State in which the claimant is established either on the form numbered 16 in Schedule 1 to these Regulations or on the form designed by the official authority for the purpose, and
(ii)such documentary evidence of an entitlement to deduct VAT as may be required of a taxable person claiming a deduction of input tax in accordance with the provisions of regulation 29.
(2) Where the Commissioners are in possession of a certificate of status issued not more than 12 months before the date of the claim, the claimant shall not be required to furnish a further certificate.
(3) The Commissioners shall refuse to accept any document referred to in paragraph (1)(b)(ii) above if it bears an official stamp indicating that it had been furnished in support of an earlier claim.
Commencement Information
I1Reg. 178 in force at 20.10.1995, see reg. 1
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