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The Value Added Tax (Amendment) (No.3) Regulations 2014
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- UK Statutory Instruments
- 2014 No. 2430
- Regulation 3
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Amendment of the Value Added Tax Regulations 1995
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3. In regulation 43A (reimbursement arrangements: interpretation of Part 5A) for the definition of “claim” substitute—
““claim” means—
(a)
a claim made under section 80 of the Act for credit of an amount accounted for to the Commissioners or assessed by them as output tax which was not output tax due to them; or
(b)
a claim made under paragraph 16I of Schedule 3B, or paragraph 29 of Schedule 3BA, to the Act (claims which have effect for the purpose of section 80(3) of the Act as if they were section 80 claims),
and “claimed” and “claimant” are to be construed accordingly;.”.
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