SCHEDULES

SCHEDULE 13 Transitional provisions and savings

Group 4A Fuel and power for domestic or charity use

Bad debt relief

9

F1(1)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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.