The Value Added Tax Regulations 1995 No. 2518

PART XVII U.K. [F1 MEANS OF TRANSPORT]

Textual Amendments

F1 Pt. 17 heading substituted (15.4.2013) by The Value Added Tax (Amendment) Regulations 2013 (S.I. 2013/701), regs. 2, 5

Refunds in relation to new means of transport U.K.

149.  A claimant shall make his claim in writing no earlier than one month and no later than 14 days prior to making the supply of the new means of transport by virtue of which the claim arises.

Commencement Information

I1 Reg. 149 in force at 20.10.1995, see reg. 1