The Value Added Tax Regulations 1995

[F1 201A.   The relevant form for the purposes of a claim is— U.K.

(a) form VAT 431NB where the claim relates to works described in section 35(1A)(a) or (b) of the Act; and

(b) form VAT 431C where the claim relates to works described in section 35(1A)(c) of the Act.]

Textual Amendments

F1 Reg. 201A substituted (15.10.2012) by The Value Added Tax (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1899), regs. 2(2), 21