C2C1PART XXIREPAYMENTS TO F1TRADERS OUTSIDE THE UNITED KINGDOM
Annotations:
Amendments (Textual)
Modifications etc. (not altering text)
C2
Pt. 21 applied (31.12.2020) by The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020 (S.I. 2020/1495), regs. 1(2), 12; S.I. 2020/1641, reg. 2, Sch.
C1
Pt. 21 modified (10.6.2021 for specified purposes, 1.7.2021 in so far as not already in force) by 1994 c. 23, Sch. 9ZE para. 41 (as inserted by Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 6; S.I. 2021/770, regs. 3, 4 (with regs. 5-7))
Deduction of bank chargesI1193
Where any repayment is to be made to a claimant in the country in which he is established, the Commissioners may reduce the amount of the repayment by the amount of any bank charges or costs incurred as a result thereof.
Words in Pt. 21 heading substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 (S.I. 2019/59), regs. 1, 72; S.I. 2020/1641, reg. 2, Sch.