The Value Added Tax Regulations 1995 No. 2518

[F1 PART XIXB U.K. REPAYMENT OF INPUT TAX WHERE CONSIDERATION NOT PAID

Textual Amendments

F1 Pt. 19B inserted (1.1.2003) by The Value Added Tax (Amendment) (No. 4) Regulations 2002 (S.I. 2002/3027), regs. 1, 8

Interpretation U.K.

172G.   In this Part—

“relevant period” means 6 months following—

(i)

the date of the supply, or

(ii)

if later, the date on which the consideration for the supply, or (as the case may be) the unpaid part of it, became payable.]