[F1Correction of errors on non-UK and special scheme returns more than 3 years after the date the original return was required to be madeU.K.
220.—(1) In this regulation “notice” means a notice given under paragraph 16C(3) of Schedule 3B or paragraph 23(3) of Schedule 3BA to the Act.
(2) A person giving a notice (P) must do so—
(a)no later than 4 years after the end of the tax period in respect of which the return identified in the notice was required to be made; and
(b)in writing in the English language.
(3) P must also provide such documentary evidence in support of the notice as P possesses.]
Textual Amendments
F1Pt. 27 inserted (1.1.2015) by The Value Added Tax (Amendment) (No.3) Regulations 2014 (S.I. 2014/2430), regs. 1(3), 11