SCHEDULES
F1SCHEDULE 9ZFModifications etc in connection with Schedules 9ZD and 9ZE
PART 3Modifications of secondary legislation
Value Added Tax Regulations 1995
15
In Part 5A (reimbursement arrangements), regulation 43A (interpretation of Part 5A) has effect as if, in the definition of “claim”, after paragraph (a) there were inserted—
“(b)
a claim made under paragraph 31 of Schedule 9ZD, or paragraph 25 of Schedule 9ZE, to the Act (claims which have effect for the purpose of section 80(3) of the Act as if they were section 80 claims).”