PART XXREPAYMENTS TO COMMUNITY TRADERS
F1Requests for further information or a document173R
1
This regulation applies where, in order for the Commissioners to satisfy themselves whether a claimant is entitled to a repayment of VAT under this Part, information or the production of a document is requested by means of—
a
a notice pursuant to Schedule 36 of the Finance Act 2008 (information and inspection powers); or
b
a request to the competent authority of another member State in accordance with Council Regulation (EC) No 1798/2003 and Commission Regulation (EC) No 1925/2004.
2
A request for information or the production of a document made to a claimant or competent authority of a member State must be made by electronic means.
3
In any other case, a request for information or a document must be made by—
a
electronic means if such means are available to the recipient of the request; or
b
such other means as are expedient.
4
A request for information or a document must be made before the expiry of the relevant period applicable to the VAT in question.
5
There is no limit on the number of requests for information or documents that may be made before the expiry of relevant period applicable to the VAT in question.
6
The question whether a request for information or the production of a document has been made before the expiry of a relevant period applicable to any VAT shall take account of any extension of the 4-month period mentioned in regulation 173S by virtue of regulations 173T and 173U resulting from a request that has already been made but no account shall be taken of any further extension to the relevant period that would arise if the request in question were to be made.
7
In this regulation, references to the competent authority of a member State are references to the authorities listed as competent authorities in relation to the member States in Article 2 of Council Regulation (EC) No 1798/2003.