PART XXIIIREFUNDS TO “DO-IT-YOURSELF” BUILDERS

F1201A

The relevant form for the purposes of a claim is—

a

form VAT 431NB where the claim relates to works described in section 35(1A)(a) or (b) of the Act; and

b

form VAT 431C where the claim relates to works described in section 35(1A)(c) of the Act.