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[F1PART VAU.K.REIMBURSEMENT ARRANGEMENTS

Textual Amendments

Interpretation of Part VAU.K.

[F243A.]  In this Part—

[F3“claim” means—

(a)

a claim made under section 80 of the Act for credit of an amount accounted for to the Commissioners or assessed by them as output tax which was not output tax due to them; or

(b)

a claim made under paragraph 16I of Schedule 3B, or paragraph 29 of Schedule 3BA, to the Act (claims which have effect for the purpose of section 80(3) of the Act as if they were section 80 claims),

and “claimed” and “claimant” are to be construed accordingly;.]

“reimbursement arrangements” means any arrangements (whether made before, on or after 30th January 1998) for the purposes of a claim which—

(a)

are made by a claimant for the purpose of securing that he is not unjustly enriched by the [F4repayment] [F4crediting] of any amount in pursuance of the claim; and

(b)

provide for the reimbursement of persons (consumers) who have, for practical purposes, borne the whole or any part of the [F5cost of the original payment of that amount to the Commissioners] [F5original amount brought into account as output tax that was not output tax due];

“relevant amount” means that part (which may be the whole) of the amount of a claim which the claimant has reimbursed or intends to reimburse to consumers.

Textual Amendments

F2Regs. 37A-37H renumbered as regs. 43A-43H (1.4.1999) by The Value Added Tax (Amendment) Regulations 1999 (S.I. 1999/438), regs. 1, 3

F4Word in reg. 43A substituted (1.9.2005 in relation to claims made under 1994 c. 23, s. 80 on or after that date) by The Value Added Tax (Amendment) (No. 2) Regulations 2005 (S.I. 2005/2231), regs. 1(2), 3(b)(i)

F5Words in reg. 43A substituted (1.9.2005 in relation to claims made under 1994 c. 23, s. 80 on or after that date) by The Value Added Tax (Amendment) (No. 2) Regulations 2005 (S.I. 2005/2231), regs. 1(2), 3(b)(ii)

Reimbursement arrangements—generalU.K.

[F243B.]  Without prejudice to [F6regulation 43H] below, for the purposes of section 80(3) of the Act (defence by the Commissioners that [F7repayment] [F7crediting] by them of an amount claimed would unjustly enrich the claimant) reimbursement arrangements made by a claimant shall be disregarded except where they—

(a)include the provisions described in [F8regulation 43C] below; and

(b)are supported by the undertakings described in [F9regulation 43G] below.

Textual Amendments

F2Regs. 37A-37H renumbered as regs. 43A-43H (1.4.1999) by The Value Added Tax (Amendment) Regulations 1999 (S.I. 1999/438), regs. 1, 3

F7Word in reg. 43B substituted (1.9.2005 in relation to claims made under 1994 c. 23, s. 80 on or after that date) by The Value Added Tax (Amendment) (No. 2) Regulations 2005 (S.I. 2005/2231), regs. 1(2), 4

Reimbursement arrangements—provisions to be includedU.K.

[F243C.]  The provisions referred to in [F10regulation 43B(a)] above are that—

(a)reimbursement for which the arrangements provide will be completed by no later than 90 days after the [F11repayment] [F11crediting of the amount] to which it relates;

(b)no deduction will be made from the relevant amount by way of fee or charge (howsoever expressed or effected);

(c)reimbursement will be made only in cash or by cheque;

[F12(d)any part of the relevant amount that is not reimbursed by the time mentioned in paragraph (a) above will be repaid by the claimant to the Commissioners;]

[F12(d)any part of the relevant amount credited to the claimant that is not reimbursed by the time mentioned in paragraph (a) above will be notified by the claimant to the Commissioners;]

(da)any part of the relevant amount paid (or repaid) to the claimant that is not reimbursed by the time mentioned in paragraph (a) above will be repaid by the claimant to the Commissioners;

(e)any interest paid by the Commissioners on any relevant amount [F13repaid] [F13paid (or repaid)] by them will also be treated by the claimant in the same way as the relevant amount falls to be treated under paragraphs (a) and (b) above; and

(f)the records described in [F14regulation 43E] below will be kept by the claimant and produced by him to the Commissioners, or to an officer of theirs in accordance with [F15regulation 43F] below.

Textual Amendments

F2Regs. 37A-37H renumbered as regs. 43A-43H (1.4.1999) by The Value Added Tax (Amendment) Regulations 1999 (S.I. 1999/438), regs. 1, 3

F11Words in reg. 43C(a) substituted (1.9.2005 in relation to claims made under 1994 c. 23, s. 80 on or after that date) by The Value Added Tax (Amendment) (No. 2) Regulations 2005 (S.I. 2005/2231), regs. 1(2), 5(a)

F12Reg. 43C(d)(da) substituted for reg. 43C(d) (1.9.2005 in relation to claims made under 1994 c. 23, s. 80 on or after that date) by The Value Added Tax (Amendment) (No. 2) Regulations 2005 (S.I. 2005/2231), regs. 1(2), 5(b)

F13Words in reg. 43C(e) substituted (1.9.2005 in relation to claims made under 1994 c. 23, s. 80 on or after that date) by The Value Added Tax (Amendment) (No. 2) Regulations 2005 (S.I. 2005/2231), regs. 1(2), 5(c)

[F16Repayments to the Commissioners]Notifications and repayments to the CommissionersU.K.

[F16[F243D.]  [F16The claimant shall, without prior demand, make any repayment to the Commissioners that he is required to make by virtue of [F17regulation 43C(d) and (e)] above within 14 days of the expiration of the period of 90 days referred to in [F18regulation 43C(a)] above.]

[F16The claimant shall give any notification to the Commissioners that he is required to give by virtue of regulation 43C(d) above and, without any prior demand, make any repayment to the Commissioners that he is required to make by virtue of regulation 43C(da) and (e) above within 14 days of the expiration of the 90 days referred to in regulation 43C(a) above.]]

Textual Amendments

F2Regs. 37A-37H renumbered as regs. 43A-43H (1.4.1999) by The Value Added Tax (Amendment) Regulations 1999 (S.I. 1999/438), regs. 1, 3

F16Reg. 43D substituted (1.9.2005 in relation to claims made under 1994 c. 23, s. 80 on or after that date) by The Value Added Tax (Amendment) (No. 2) Regulations 2005 (S.I. 2005/2231), regs. 1(2), 6

RecordsU.K.

[F243E.]  The claimant shall keep records of the following matters—

(a)the names and addresses of those consumers whom he has reimbursed or whom he intends to reimburse;

(b)the total amount reimbursed to each such consumer;

(c)the amount of interest included in each total amount reimbursed to each consumer;

(d)the date that each reimbursement is made.

Textual Amendments

F2Regs. 37A-37H renumbered as regs. 43A-43H (1.4.1999) by The Value Added Tax (Amendment) Regulations 1999 (S.I. 1999/438), regs. 1, 3

Production of recordsU.K.

[F243F.]—(1) Where a claimant is given notice in accordance with paragraph (2) below, he shall, in accordance with such notice produce to the Commissioners, or to an officer of theirs, the records that he is required to keep pursuant to [F19regulation 43E] above.

(2) A notice given for the purposes of paragraph (1) above shall—

(a)be in writing;

(b)state the place and time at which, and the date on which the records are to be produced; and

(c)be signed and dated by the Commissioners, or by an officer of theirs,

and may be given before or after, or both before and after the Commissioners have [F20paid] [F20credited] the relevant amount to the claimant.

Textual Amendments

F2Regs. 37A-37H renumbered as regs. 43A-43H (1.4.1999) by The Value Added Tax (Amendment) Regulations 1999 (S.I. 1999/438), regs. 1, 3

F20Word in reg. 43F(2) substituted (1.9.2005 in relation to claims made under 1994 c. 23, s. 80 on or after that date) by The Value Added Tax (Amendment) (No. 2) Regulations 2005 (S.I. 2005/2231), regs. 1(2), 7

UndertakingsU.K.

[F243G.]—(1) Without prejudice to [F21regulation 43H(b)] below, the undertakings referred to in [F22regulation 43B(b)] above shall be given to the Commissioners by the claimant no later than the time at which he makes the claim for which the reimbursement arrangements have been made.

(2) The undertakings shall be in writing, shall be signed and dated by the claimant, and shall be to the effect that—

(a)at the date of the undertakings he is able to identify the names and addresses of those consumers whom he has reimbursed or whom he intends to reimburse;

(b)he will apply the whole of the relevant amount [F23repaid] [F23credited] to him, without any deduction by way of fee or charge or otherwise, to the reimbursement in cash or by cheque, of such consumers by no later than 90 days after his receipt of that amount (except insofar as he has already so reimbursed them);

(c)he will apply any interest paid to him on the relevant amount [F24repaid] [F24paid (or repaid)] to him wholly to the reimbursement of such consumers by no later than 90 days after his receipt of that interest;

(d)[F25he will repay to the Commissioners without demand the whole or such part of the relevant amount repaid to him or of any interest paid to him as he fails to apply in accordance with the undertakings mentioned in sub-paragraphs (b) and (c) above;]

[F25he will notify the Commissioners of the whole or such part of the relevant amount credited to him as he fails to apply in accordance with the undertakings mentioned in sub-paragraphs (b) and (c) above;

(da)he will repay to the Commissioners without demand the whole or such part of the relevant amount paid (or repaid) to him or of any interest paid to him as he fails to apply in accordance with the undertakings mentioned in sub-paragraphs (b) and (c) above;]

(e)he will keep the records described in [F26regulation 43E] above; and

(f)he will comply with any notice given to him in accordance with [F27regulation 43F] above concerning the production of such records.

Textual Amendments

F2Regs. 37A-37H renumbered as regs. 43A-43H (1.4.1999) by The Value Added Tax (Amendment) Regulations 1999 (S.I. 1999/438), regs. 1, 3

F23Word in reg. 43G(2)(b) substituted (1.9.2005 in relation to claims made under 1994 c. 23, s. 80 on or after that date) by The Value Added Tax (Amendment) (No. 2) Regulations 2005 (S.I. 2005/2231), regs. 1(2), 8(a)

F24Words in reg. 43G(2)(c) substituted (1.9.2005 in relation to claims made under 1994 c. 23, s. 80 on or after that date) by The Value Added Tax (Amendment) (No. 2) Regulations 2005 (S.I. 2005/2231), regs. 1(2), 8(b)

F25Reg. 43G(2)(d)(da) substituted for reg. 43G(2)(d) (1.9.2005 in relation to claims made under 1994 c. 23, s. 80 on or after that date) by The Value Added Tax (Amendment) (No. 2) Regulations 2005 (S.I. 2005/2231), regs. 1(2), 8(c)

Reimbursement arrangements made before 11th February 1998U.K.

[F243H.]  [F28Reimbursement arrangements made by a claimant before 11th February 1998 shall not be disregarded for the purposes of section 80(3) of the Act if, not later than 11th March 1998—

(a)he includes in those arrangements (if they are not already included) the provisions described in [F29regulation 43C] above; and

(b)gives the undertakings described in [F30regulation 43G] above.]]

Textual Amendments

F2Regs. 37A-37H renumbered as regs. 43A-43H (1.4.1999) by The Value Added Tax (Amendment) Regulations 1999 (S.I. 1999/438), regs. 1, 3

F28Reg. 43H omitted (1.9.2005 in relation to claims made under 1994 c. 23, s. 80 on or after that date) by virtue of The Value Added Tax (Amendment) (No. 2) Regulations 2005 (S.I. 2005/2231), regs. 1(2), 9