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The Value Added Tax (Amendment) Regulations 1997
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- UK Statutory Instruments
- 1997 No. 1086
- Regulation 4
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4. In regulation 29—
(a)in paragraph (1) for the words “Subject to paragraph (2) below” there shall be substituted the words “Subject to paragraphs (1A) and (2) below”; and
(b)after paragraph (1) there shall be inserted the following—
“(1A) The Commissioners shall not allow or direct a person to make any claim for deduction of input tax in terms such that the deduction would fall to be claimed more than 3 years after the date by which the return for the prescribed accounting period in which the VAT became chargeable is required to be made.”.
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