173G. A repayment period may be for a period of time covering—
(a)a repayment year;
(b)three or more consecutive months occurring wholly within a repayment year; or
(c)the remainder of a repayment year where the period commences after 30th September in that year.]
Textual Amendments
F1Regs. 173A-173X inserted (1.1.2010) by The Value Added Tax (Amendment) (No. 5) Regulations 2009 (S.I. 2009/3241), regs. 1, 12 (with reg. 18)