F1PART VAREIMBURSEMENT ARRANGEMENTS
Annotations:
Amendments (Textual)
Reimbursement arrangements made before 11th February 199837H
Reimbursement arrangements made by a claimant before 11th February 1998 shall not be disregarded for the purposes of section 80(3) of the Act if, not later than 11th March 1998—
a
he includes in those arrangements (if they are not already included) the provisions described in regulation 37C above; and
b
gives the undertakings described in regulation 37G above.
Pt. 5A inserted (11.2.1998) by The Value Added Tax (Amendment) Regulations 1998 (S.I. 1998/59), regs. 1, 2