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The Value Added Tax (Repayments to Third Country Traders) Regulations 1987
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- UK Statutory Instruments
- 1987 No. 2015
- Regulation 9
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Time within which a claim must be made
9.—(1) A claim shall be made no later than six months after the end of the prescribed year in which the tax claimed was charged and shall be in respect of tax charged on supplies or on importations made during a period of not less than three months and not more than twelve months;
provided that a claim may be made in respect of tax charged on supplies or on importations made during a period of less than three months where that period represents the final part of the prescribed year.
(2) No claim shall be made for less than £16.
(3) No claim shall be made for less than £130 in respect of tax charged on supplies or on importations made during a period of less than the prescribed year except where that period represents the final part of the prescribed year.
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