Explanatory Notes

Finance Act 2009

2009 CHAPTER 10

21 July 2009

Introduction

Section 77: Repayment to Those in Business in Other States

Details of the Section

2.Subsection (2) amends section 39(3) of VATA by amplifying and extending the current power afforded to the Commissioners for HM Revenue and Customs (‘the Commissioners’) by section 39(1), to embody in Regulations a scheme for making VAT repayments to non-UK businesses by providing:

3.Subsection (3) inserts a new section 39A, which provides that the Commissioners must put in place and maintain the necessary arrangements to allow businesses in the UK to submit claims to other Member States.

4.Subsection (4) inserts a new sub-paragraph (ha) into section 83(1), which provides refund claimants with a clear right of appeal against any decision by the Commissioners to refuse payment of a claim.