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The Value Added Tax (Amendment) (No. 2) Regulations 2005
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- UK Statutory Instruments
- 2005 No. 2231
- Regulation 8
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Credit for, or repayment of, overstated or overpaid VAT
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8. In paragraph (2) of regulation 43G—
(a)in sub-paragraph (b), for “repaid” substitute “credited”;
(b)in sub-paragraph (c), for “repaid” substitute “paid (or repaid)”;
(c)for sub-paragraph (d) substitute—
“(d)he will notify the Commissioners of the whole or such part of the relevant amount credited to him as he fails to apply in accordance with the undertakings mentioned in sub-paragraphs (b) and (c) above;
(da)he will repay to the Commissioners without demand the whole or such part of the relevant amount paid (or repaid) to him or of any interest paid to him as he fails to apply in accordance with the undertakings mentioned in sub-paragraphs (b) and (c) above;”.
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