[F1Day by which a claim under this Part must be madeU.K.
173P.—(1) [F2Subject to paragraph (1A),] the day before which a repayment application in respect of a repayment period must be submitted in accordance with regulation 173I(c) is 1st October of the repayment year immediately following the repayment year in which the repayment period covered by the repayment application falls.
[F3(1A) A repayment application in respect of a repayment period falling within the repayment year commencing on 1st January 2009 must be submitted in accordance with regulation 173I(c) before 1st April 2011.]
(2) A repayment application will be treated as having been submitted in accordance with regulation 173I(c) only if its submission is successfully recorded by the validation process of the electronic portal described in that regulation.
(3) The time of submission of a repayment application will be conclusively presumed to be the time recorded as such by the electronic portal.
(4) The Commissioners must, by electronic means, notify a claimant of the day on which the claimant’s repayment application is received by the Commissioners.]
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)
F2Words in reg. 173P(1) inserted (4.1.2011) by The Value Added Tax (Amendment) (No. 3) Regulations 2010 (S.I. 2010/2940), regs. 1, 6(a)
F3Reg. 173P(1A) inserted (4.1.2011) by The Value Added Tax (Amendment) (No. 3) Regulations 2010 (S.I. 2010/2940), regs. 1, 6(b)