The Value Added Tax Regulations 1995

[F1Repayments of VATU.K.

173A.—(1) The Commissioners shall make a repayment of VAT described in regulation 173B in accordance with this Part if—

(a)the VAT is incurred in the repayment period covered by a repayment application;

(b)the claimant is a person to whom this Part applies;

(c)the claimant makes a claim for repayment of the VAT in accordance with this Part; and

(d)the Commissioners are satisfied that the claimant is entitled to the repayment.

(2) Where—

(a)a repayment application covering a repayment period has been submitted in accordance with this Part; and

(b)a claim for repayment of VAT incurred in the repayment period covered by that repayment application is omitted from the repayment application,

the claim for repayment of that VAT may be made by means of a repayment application covering a later repayment period falling within the repayment year in which the VAT was incurred.]

Textual Amendments