The Value Added Tax Regulations 1995 No. 2518

[F1 PART XIXB U.K. REPAYMENT OF INPUT TAX WHERE CONSIDERATION NOT PAID

Textual Amendments

F1 Pt. 19B inserted (1.1.2003) by The Value Added Tax (Amendment) (No. 4) Regulations 2002 (S.I. 2002/3027), regs. 1, 8

Application U.K.

172F.   This Part applies where the supply in relation to which a person has claimed credit for input tax was made on or after 1st January 2003.]