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The Value Added Tax (Amendment) Regulations 1997
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- UK Statutory Instruments
- 1997 No. 1086
- Regulation 10
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10. After regulation 165 there shall be inserted the following regulation—
“Time within which a claim must be made
165A.—(1) Subject to paragraph (3) below, a claim shall be made within the period of 3 years and 6 months following the later of—
(a)the date on which the consideration (or part) which has been written off as a bad debt becomes due and payable to or to the order of the person who made the relevant supply; and
(b)the date of the supply.
(2) A person who is entitled to a refund by virtue of section 36 of the Act, but has not made a claim within the period specified in paragraph (1) shall be regarded for the purposes of this Part as having ceased to be entitled to a refund accordingly.
(3) This regulation does not apply insofar as the date mentioned at sub-paragraph (a) or (b) of paragraph (1) above, whichever is the later, falls before 1st May 1997.”.
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