Amendments to the Value Added Tax Regulations 1995 2

1

The Value Added Tax Regulations 19953 are amended as follows.

2

In regulation 4B(1)4—

a

omit the “and” after sub-paragraph (i);

b

after sub-paragraph (j), insert—

; and

k

claim5 under regulation 2016 (claim for refund of VAT made pursuant to section 357 of, or paragraph 18A of Schedule 9ZA8 to, the Act9.

3

Regulation 201 is renumbered as paragraph (1) of that regulation and is further amended in accordance with paragraph (4) of this regulation.

4

In paragraph (1) (as renumbered)—

a

for sub-paragraph (a) substitute—

a

furnishing to the Commissioners no later than 6 months after the completion of the building a claim on such relevant form as may from time to time be specified in a notice published by the Commissioners, containing the full particulars required therein10, and

b

in sub-paragraph (b)—

i

omit sub-paragraph (ii);

ii

omit the “and” at the end of sub-paragraph (iv);

iii

after sub-paragraph (v), insert—

, and

vi

where the claim relates to a residential conversion from a derelict building or shell, such evidence of the non-residential status of the building prior to its conversion as may be specified by the Commissioners in a public notice.

c

after paragraph (1) (as renumbered), insert—

2

  A notice published from time to time by the Commissioners under paragraph (1)(a) may specify different forms for different purposes.

5

Omit regulation 201A11.