The Value Added Tax Regulations 1995 No. 2518

PART V U.K. ACCOUNTING, PAYMENT AND RECORDS

Claims for recovery of overpaid VAT U.K.

37.  Any claim under section 80 of the Act shall be made in writing to the Commissioners and shall, by reference to such documentary evidence as is in the possession of the claimant, state the amount of the claim and the method by which that amount was calculated.

Commencement Information

I1 Reg. 37 in force at 20.10.1995, see reg. 1