[F1 PART XIXA U.K.REPAYMENT OF INPUT TAX WHERE CLAIM MADE UNDER PART XIX

Textual Amendments

F1 Pt. 19A inserted (1.5.1997) by The Value Added Tax (Amendment) Regulations 1997 (S.I. 1997/1086), regs. 1, 16

Interpretation of Part XIXA U.K.

172C.   Any expression used in this Part to which a meaning is given in Part XIX of these Regulations shall, unless the contrary intention appears, have the same meaning in this Part as it has in that Part.]