F1PART 27NON-UK UNION AND NON-UNION SPECIAL ACCOUNTING SCHEMES: ADJUSTMENTS, CLAIMS AND ERROR CORRECTION

Annotations:
Amendments (Textual)

Claims in respect of overpaid VAT221

1

A person making a claim under paragraph 16I(1) of Schedule 3B, or paragraph 29(1) of Schedule 3BA, to the Act must provide to the Commissioners at the time of making the claim a statement in writing in the English language explaining how the claim is calculated.

2

A person making a claim under any other provision of paragraph 16I of Schedule 3B, or paragraph 29 of Schedule 3BA, to the Act must-

i

make that claim to the Commissioners; and

ii

provide to the Commissioners at the time of making the claim a statement in writing in the English language explaining how the claim is calculated.