The Value Added Tax Regulations 1995 No. 2518

PART XX U.K. REPAYMENTS TO COMMUNITY TRADERS

[F1 Repayment period U.K.

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

F1 Regs. 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)