The Value Added Tax Regulations 1995

[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.]