PART XXIII U.K. REFUNDS TO “DO-IT-YOURSELF” BUILDERS

Interpretation of Part XXIII U.K.

200.  In this Part—

“claim” means a claim for refund of VAT made pursuant to section 35 of the Act, and “claimant” shall be construed accordingly;

“relevant building” means a building in respect of which a claimant makes a claim.

Commencement Information

I1 Reg. 200 in force at 20.10.1995, see reg. 1