The Value Added Tax Regulations 1995 No. 2518

[F1 PART 27 U.K. NON-UK UNION AND NON-UNION SPECIAL ACCOUNTING SCHEMES: ADJUSTMENTS, CLAIMS AND ERROR CORRECTION

Textual Amendments

F1 Pt. 27 inserted (1.1.2015) by The Value Added Tax (Amendment) (No.3) Regulations 2014 (S.I. 2014/2430), regs. 1(3), 11

Correction of errors on non-UK and special scheme returns more than 3 years after the date the original return was required to be made U.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.]