The Value Added Tax Regulations 1995 No. 2518

PART XXI U.K. REPAYMENTS TO THIRD COUNTRY TRADERS

Time within which a claim must be made U.K.

192.  —

(1) A claim shall be made not later than 6 months after the end of the prescribed year in which the VAT claimed was charged and shall be in respect of VAT charged on supplies or on importations made during a period of not less than 3 months and not more than 12 months, provided that a claim may be made in respect of VAT charged on supplies or on importations made during a period of less than 3 months where that period represents the final part of the prescribed year.

(2) No claim shall be made for less than £16.

(3) No claim shall be made for less than £130 in respect of VAT charged on supplies or on importations made during a period of less than the prescribed year except where that period represents the final part of the prescribed year.

Commencement Information

I1 Reg. 192 in force at 20.10.1995, see reg. 1