F5PART VAREIMBURSEMENT ARRANGEMENTS
Annotations:
Amendments (Textual)
Reimbursement arrangements—provisions to be includedF143C
The provisions referred to in F7regulation 43B(a) above are that—
a
b
no deduction will be made from the relevant amount by way of fee or charge (howsoever expressed or effected);
c
reimbursement will be made only in cash or by cheque;
F3d
any part of the relevant amount that is not reimbursed by the time mentioned in paragraph (a) above will be repaid by the claimant to the Commissioners;
F3d
any part of the relevant amount credited to the claimant that is not reimbursed by the time mentioned in paragraph (a) above will be notified by the claimant to the Commissioners;
da
any part of the relevant amount paid (or repaid) to the claimant that is not reimbursed by the time mentioned in paragraph (a) above will be repaid by the claimant to the Commissioners;
Pt. 5A inserted (11.2.1998) by The Value Added Tax (Amendment) Regulations 1998 (S.I. 1998/59), regs. 1, 2