The Value Added Tax (Amendment) (No. 2) Regulations 2005 No. 2231

Credit for, or repayment of, overstated or overpaid VAT

6.  For regulation 43D substitute—

“Notifications and repayments to the Commissioners

43D.   The claimant shall give any notification to the Commissioners that he is required to give by virtue of regulation 43C(d) above and, without any prior demand, make any repayment to the Commissioners that he is required to make by virtue of regulation 43C(da) and (e) above within 14 days of the expiration of the 90 days referred to in regulation 43C(a) above.”.