173S. The relevant period applicable to any VAT for which repayment is claimed in this Part is the period which—
(a)commences on the day when the Commissioners receive the repayment application in respect of the VAT claimed, and
(b)ends 4 months after that day unless the end of that period is determined in accordance with regulations 173T or 173U.]
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)