The Value Added Tax Regulations 1995

Computation of period U.K.

198.  In computing the period of 30 days referred to in section 79(2)(b) of the Act, periods referable to the following matters shall be left out of account—

(a) the raising and answering of any reasonable inquiry relating to the requisite return or claim,

(b) the correction by the Commissioners of any errors or omissions in that requisite return or claim, and

(c) in any case to which section 79(1)(a) of the Act applies, the following matters, namely—

(i) any such continuing failure to submit returns as is referred to in section 25(5) of the Act, and

(ii) compliance with any such condition as is referred to in paragraph 4(1) of Schedule 11 to the Act.

Commencement Information

I1 Reg. 198 in force at 20.10.1995, see reg. 1