The Value Added Tax Regulations 1995 No. 2518

PART XX U.K. REPAYMENTS TO COMMUNITY TRADERS

Treatment of claim and repayment claimed U.K.

182.  For the purpose of section 83(c) of the Act repayments claimed under this Part shall be treated as the amount of any input tax which may be credited to a person.

Commencement Information

I1 Reg. 182 in force at 20.10.1995, see reg. 1