This section has no associated Explanatory Notes
5(1)Section 39(3) (repayment of VAT to those in business overseas) is amended as follows.U.K.
(2)Before paragraph (a) insert—
“(za)for claims to be made in such form and manner as may be specified in the scheme or by the Commissioners in accordance with the scheme;”.
(3)For paragraph (c) substitute—
“(c)for generally regulating—
(i)the time by which claims must be made, and
(ii)the methods by which the amount of any repayment is to be determined and the repayment is to be made.”