173H.—(1) A claim for a repayment period must not be made unless the total amount claimed for the period is equal to or exceeds the minimum amount specified in paragraph (2) below.
(2) The minimum amount specified for a repayment period is—
(a)£35 in respect of the repayment period described in regulation 173G(a);
(b)£295 in respect of the repayment period described in regulation 173G(b); and
(c)£35 in respect of the repayment period described in regulation 173G(c).]
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)