The Value Added Tax Regulations 1995 No. 2518

PART XX U.K. REPAYMENTS TO COMMUNITY TRADERS

[F1 Requirements for a claim for repayment of VAT U.K.

173I.   A claim for repayment of VAT under this Part must be made by means of a repayment application that—

(a) is addressed to the United Kingdom;

(b) contains the information required in regulations 173L and 173M completed in the English language;

(c) is submitted at any time before the day specified in regulation 173P using the electronic portal set up by the claimant’s member State for the purpose of facilitating repayments of VAT in accordance with the refund Directive.]

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)