9F1(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.
[F2(2) Claims for refunds of VAT shall not be made in accordance with section 36 of this Act in relation to—
(a)any supply made before 1st April 1989; or
(b)any supply as respects which a claim is or has been made under section 22 of the 1983 Act.]
Textual Amendments
F1Sch. 13 para. 9(1) repealed (19.3.1997 with effect as mentioned in s. 39 of the amending Act) by 1997 c. 16, ss. 39, 113, Sch. 18 Pt. IV(3), Note