[F1Reimbursement arrangements made before 11th February 1998U.K.
[F243H.] 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 [F3regulation 43C] above; and
(b)gives the undertakings described in [F4regulation 43G] above.]
Textual Amendments
F1Pt. 5A inserted (11.2.1998) by The Value Added Tax (Amendment) Regulations 1998 (S.I. 1998/59), regs. 1, 2
F2Regs. 37A-37H renumbered as regs. 43A-43H (1.4.1999) by The Value Added Tax (Amendment) Regulations 1999 (S.I. 1999/438), regs. 1, 3
F3Words in reg. 43H(a) substituted (1.4.1999) by The Value Added Tax (Amendment) Regulations 1999 (S.I. 1999/438), regs. 1, 9(a)
F4Words in reg. 43H(b) substituted (1.4.1999) by The Value Added Tax (Amendment) Regulations 1999 (S.I. 1999/438), regs. 1, 9(b)