F2PART VAREIMBURSEMENT ARRANGEMENTS
Annotations:
Amendments (Textual)
RecordsF143E
The claimant shall keep records of the following matters—
a
the names and addresses of those consumers whom he has reimbursed or whom he intends to reimburse;
b
the total amount reimbursed to each such consumer;
c
the amount of interest included in each total amount reimbursed to each consumer;
d
the date that each reimbursement is made.
Pt. 5A inserted (11.2.1998) by The Value Added Tax (Amendment) Regulations 1998 (S.I. 1998/59), regs. 1, 2