The Value Added Tax Regulations 1995 No. 2518

PART XXI U.K. REPAYMENTS TO THIRD COUNTRY TRADERS

False, altered or incorrect claims U.K.

196.  If any claimant furnishes or sends to the Commissioners for the purposes of this Part any document which is false or which has been altered after issue to that person, the Commissioners may refuse to repay any VAT claimed by that claimant for the period of 2 years from the date when the claim, in respect of which the false or altered documents were furnished or sent, was made.

Commencement Information

I1 Reg. 196 in force at 20.10.1995, see reg. 1