5.—(1) At the start of paragraph (1) of regulation 166 (bad debt relief: the making of a claim to the Commissioners) insert “Subject to regulation 166AA, and”.
(2) After regulation 166 insert—
166AA.—(1) This regulation applies where the VAT on the relevant supply was accounted for on a relevant non-UK return or a relevant special scheme return.
(2) Where this regulation applies, the claimant must make the claim by—
(a)amending, in accordance with Article 61 of the Implementing Regulation(1), that relevant non-UK return or relevant special scheme return; or
(b)(where the period during which a person is entitled to make such an amendment has expired) notifying the Commissioners of the claim in writing in the English language.”.
Council Implementing Regulation (EU) No 282/2011, OJ No L 77, 23.3.11, p. 1, to which relevant amendments are made by Council Regulation (EU) No 967/2012, OJ No L 290, 20.10.12, p. 1 with effect from 1st January 2015.