The Value Added Tax Regulations 1995 No. 2518

PART XXI U.K. REPAYMENTS TO THIRD COUNTRY TRADERS

Treatment of claim and repayment claimed U.K.

194.  For the purposes of section 73 of the Act any claim made under this Part shall be treated as a return required under paragraph 2 of Schedule 11 to the Act.

Commencement Information

I1 Reg. 194 in force at 20.10.1995, see reg. 1